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.

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