Independent personal services: resident state taxation, but other state may tax where fixed base or prolonged presence. Independent personal services income of a resident individual or partnership is generally taxable only in the State of residence, except where the individual has a fixed base in the other State-then only income attributable to that fixed base may be taxed there-or where the individual's aggregate stay in the other State meets a specified prolonged threshold, in which case only income from activities performed there may be taxed by that State. 'Professional services' expressly includes independent scientific, literary, artistic, educational or teaching activities and listed 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.
Independent personal services: resident state taxation, but other state may tax where fixed base or prolonged presence.
Independent personal services income of a resident individual or partnership is generally taxable only in the State of residence, except where the individual has a fixed base in the other State-then only income attributable to that fixed base may be taxed there-or where the individual's aggregate stay in the other State meets a specified prolonged threshold, in which case only income from activities performed there may be taxed by that State. "Professional services" expressly includes independent scientific, literary, artistic, educational or teaching activities and listed professions.
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