Independent personal services: taxable in resident state unless a fixed base or extended presence permits source-state taxation. Independent personal services income is taxable only in the resident State except where the individual has a fixed base in the other State-then only ... Summary
Independent personal services: taxable in resident state unless a fixed base or extended presence permits source-state taxation.
Independent personal services income is taxable only in the resident State except where the individual has a fixed base in the other State-then only income attributable to that base may be taxed there-or where the individual's presence in the other State reaches a prolonged duration threshold, in which case only income from activities performed in that State may be taxed there. "Professional services" is defined to include specified independent scientific, literary, artistic, educational activities and listed professions.
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