Independent personal services: resident-state taxation generally; source-state may tax if a fixed base or prolonged presence exists. Income of a resident individual or partnership from independent professional services is taxable only in the State of residence, except where a fixed base in the other State exists-allowing taxation only of income attributable to that fixed base-or where the individual's prolonged presence in the other State permits taxation only of income derived from activities performed there. 'Professional services' covers independent scientific, literary, artistic, educational, medical, legal, engineering, architectural, dental and accounting activities.
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 generally; source-state may tax if a fixed base or prolonged presence exists.
Income of a resident individual or partnership from independent professional services is taxable only in the State of residence, except where a fixed base in the other State exists-allowing taxation only of income attributable to that fixed base-or where the individual's prolonged presence in the other State permits taxation only of income derived from activities performed there. "Professional services" covers independent scientific, literary, artistic, educational, medical, legal, engineering, architectural, dental and accounting activities.
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