Taxation of independent personal services: resident taxed at home, other state may tax if fixed base or extended stay. Income from independent personal and professional services is taxable primarily in the individual's State of residence, but may also be taxed in the other State if the individual has a fixed base there-limited to income attributable to that fixed base-or if the individual's presence meets a duration threshold, in which case only income from activities performed there may be taxed. 'Professional services' is defined to include a broad range of independent activities and specific professions.
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 independent personal services: resident taxed at home, other state may tax if fixed base or extended stay.
Income from independent personal and professional services is taxable primarily in the individual's State of residence, but may also be taxed in the other State if the individual has a fixed base there-limited to income attributable to that fixed base-or if the individual's presence meets a duration threshold, in which case only income from activities performed there may be taxed. "Professional services" is defined to include a broad range of independent activities and specific professions.
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