Independent personal services: income taxable in resident state unless a fixed base or extended presence permits other-state taxation. Income from independent personal services earned by a resident is taxable only in the resident State, except where the resident has a fixed base in the other State-then only income attributable to that fixed base may be taxed there-or where the resident's extended presence in the other State meets the treaty 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 in resident state unless a fixed base or extended presence permits other-state taxation.
Income from independent personal services earned by a resident is taxable only in the resident State, except where the resident has a fixed base in the other State-then only income attributable to that fixed base may be taxed there-or where the resident's extended presence in the other State meets the treaty threshold, in which case only income from activities performed in that other State may be taxed there.
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