Independent personal services: resident state taxes income unless fixed base or prolonged presence allows source-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-in which case only income attributable to that fixed base may be taxed there-or where the individual's presence in the other State meets a specified threshold within a 12 month period, in which case only income derived from activities performed in that other State may be taxed by that State.
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: resident state taxes income unless fixed base or prolonged presence allows source-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-in which case only income attributable to that fixed base may be taxed there-or where the individual's presence in the other State meets a specified threshold within a 12 month period, in which case only income derived from activities performed in that other State may be taxed by that State.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
