Independent personal services: income taxable only in resident state unless fixed base or extended presence in other State. Income from independent personal services of a resident individual or firm of individuals is taxable only in the State of residence unless the person has a fixed base in the other State, in which case income attributable to that fixed base may be taxed there, or the individual's presence in the other State meets an extended-presence threshold, in which case income from activities performed there may be taxed in that other 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: income taxable only in resident state unless fixed base or extended presence in other State.
Income from independent personal services of a resident individual or firm of individuals is taxable only in the State of residence unless the person has a fixed base in the other State, in which case income attributable to that fixed base may be taxed there, or the individual's presence in the other State meets an extended-presence threshold, in which case income from activities performed there may be taxed in that other State.
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