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Non-employee Compensation


The source of income from the performance of personal services is the place where the services are performed. Personal services income includes salaries, wages, fees, commissions, fringe benefits and self-employment income. It is not always clear if income received is compensation for personal services or some other type of income. For example, in Boulez, the taxpayer treated income as royalties and the court held it was personal services income. See Page 9