Independent personal services: resident professional income taxed only in residence, except when fixed base or prolonged stay permits taxation elsewhere. Independent personal services income of a resident is taxable only in the State of residence, except where the individual has a fixed base in the other ... Summary
Independent personal services: resident professional income taxed only in residence, except when fixed base or prolonged stay permits taxation elsewhere.
Independent personal services income 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 only income attributable to that fixed base may be taxed there-or where the individual's prolonged presence in the other State permits taxation of income derived from activities performed in that State. The term professional services includes independent scientific, literary, artistic, educational or teaching activities and specified professions such as physicians and lawyers.
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