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 ... Summary
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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