Independent personal services: income taxable only in resident state, except where a fixed base or extended presence allows other-state taxation. Income from independent personal services of a resident is taxable only in the State of residence, except where the individual has a fixed base in the other State-then only income attributable to that fixed base may be taxed there-or where the individual's stay in the other State meets an extended presence threshold, in which case only income from activities performed in that other State may be taxed there.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Independent personal services: income taxable only in resident state, except where a fixed base or extended presence allows other-state taxation.
Income from independent personal services of a resident is taxable only in the State of residence, except where the individual has a fixed base in the other State-then only income attributable to that fixed base may be taxed there-or where the individual's stay in the other State meets an extended presence threshold, in which case only income from activities performed in that other State may be taxed there.
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