Independent personal services: taxable in resident state unless a fixed base or extended presence allows source state taxation there. Income from independent professional activities of a resident is taxable only in the State of residence, except where the individual has a fixed base in the other State-in which case income attributable to that fixed base may be taxed there-or where the individual's extended presence in the other State meets the threshold allowing that State to tax income derived from activities performed there; remuneration not taxed in the State of residence may be taxed by the other State. 'Professional services' includes specified independent professions and artistic, scientific and teaching 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: taxable in resident state unless a fixed base or extended presence allows source state taxation there.
Income from independent professional activities of a resident is taxable only in the State of residence, except where the individual has a fixed base in the other State-in which case income attributable to that fixed base may be taxed there-or where the individual's extended presence in the other State meets the threshold allowing that State to tax income derived from activities performed there; remuneration not taxed in the State of residence may be taxed by the other State. "Professional services" includes specified independent professions and artistic, scientific and teaching activities.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
