Taxation of employment income: residence state usually taxes earnings unless work is performed abroad; short term presence and nonresident employer exceptions apply. Salaries, wages and similar remuneration of a resident are generally taxable only in the State of residence but may be taxed in the State where the employment is exercised; however, source state taxation is excluded where the presence in the other State is short term, the employer is not resident there, and the remuneration is not borne by a permanent establishment or fixed base in that State. Remuneration for employment on ships or aircraft in international traffic may be taxed in the enterprise's 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.
Taxation of employment income: residence state usually taxes earnings unless work is performed abroad; short term presence and nonresident employer exceptions apply.
Salaries, wages and similar remuneration of a resident are generally taxable only in the State of residence but may be taxed in the State where the employment is exercised; however, source state taxation is excluded where the presence in the other State is short term, the employer is not resident there, and the remuneration is not borne by a permanent establishment or fixed base in that State. Remuneration for employment on ships or aircraft in international traffic may be taxed in the enterprise's State.
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