Independent personal services taxation: nonresident professionals may be taxed where services are performed if presence or fixed base conditions apply. An individual resident earning income from professional services may be taxed in the resident State and also in the State where services are performed, ... Summary
Independent personal services taxation: nonresident professionals may be taxed where services are performed if presence or fixed base conditions apply.
An individual resident earning income from professional services may be taxed in the resident State and also in the State where services are performed, but only to the extent attributable to those services when conditions are met: presence in the other State for an established period or the existence of a fixed base there. Partnership members count as present when another partner performs services in that State. "Professional services" covers a broad range of independent activities and specified professions.
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