Independent personal services taxable in resident state unless fixed base or stay beyond specified threshold permits source-state taxation. Income from independent personal services of a resident is taxable only in the resident State except where the resident has a fixed base in the other ... Summary
Independent personal services taxable in resident state unless fixed base or stay beyond specified threshold permits source-state taxation.
Income from independent personal services of a resident is taxable only in the resident State except where the resident has a fixed base in the other State-then only income attributable to that fixed base may be taxed there-or where the resident's stay in the other State meets an aggregate temporal threshold, in which case only income derived from activities performed in that State may be taxed. "Professional services" is defined to include independent scientific, literary, artistic, educational and specified professional occupations such as physicians, lawyers, engineers, architects, surgeons, dentists and accountants.
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