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 ... Summary
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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