The Foreign Service Journal, January-February 2014

72 JANUARY-FEBRUARY 2014 | THE FOREIGN SERVICE JOURNAL AFSA NEWS 2013 AFSA TAX GUIDE during that period. Maine’s tax rate in 2013 is 6.5 percent on Maine taxable income over $5,200 for singles and $10,450 for joint filers and 7.96 percent over $20,900 for singles and $41,850 for married filing jointly. Write: Maine Revenue Services, Income Tax Assistance, PO Box 9107, Augusta ME 04332-9107. Phone: (207) 626-8475. E-mail: income.tax@maine.gov Website: www.maine.gov/revenue MARYLAND Individuals domiciled in Maryland are considered residents and are subject to tax on their entire income regardless of their physical presence in the state. Individuals domiciled elsewhere are also considered residents for tax purposes for the portion of any calendar year in which they are physically present in the state for an aggregated total of 183 days or more. Maryland’s tax rate is $90 plus 4.75 percent of taxable income over $3,000 up to $100,000 if filing singly and $150,000 if filing jointly. It then rises in four steps to $12,760 plus 5.75 percent of the excess of taxable income over $250,000 for singles or $15,072 plus 5.75 percent of the excess over $300,000 for married filers. In addition, Baltimore City and the 23 Maryland counties impose a local income tax, which is a percentage of the Maryland taxable income, using Line 31 of Form 502 or Line 9 of Form 503. The local factor varies from 1.25 percent in Worcester County to 3.2 percent in Baltimore City, and in Montgomery, Prince George’s and Howard counties (see website for details for all counties). Write: Comptroller of Maryland, Revenue Administration Center, Taxpayer Service Section, Annapolis MD 21411. Phone: toll-free (800) 638-2937 or (410) 260-7980. E-mail: taxhelp@comp.state.md.us Website: www.marylandtaxes.com MASSACHUSETTS Individuals domiciled In Massachusetts are considered resi- dents and are subject to tax on their entire income regard- less of their physical presence in the state. Salaries and most interest and dividend income are taxed at a flat rate of 5.25 percent. Some income (e.g., short-term capital gains) is taxed at 12 percent. Write: Massachusetts Department of Revenue, Taxpayer Ser- vices Division, P.O. Box 7010, Boston MA 02204. Phone: (617) 887-6367. E-mail: Link through the website’s “Contact Us” tab. Website: www.dor.state.ma.us MICHIGAN Individuals domiciled in Michigan are considered residents and are subject to tax on their entire income regardless of their physical presence in the state. In 2013 and subsequent years, Michigan’s tax is 4.25 percent. Some Michigan cit- ies impose an additional 1-or 2-percent income tax. Detroit imposes an additional 2.5-percent tax. Write: Michigan Department of Treasury, Lansing MI 48922. Phone: toll-free (517) 373-3200. E-mail: treasIndTax@michigan.gov Website: www.michigan.gov/treasury MINNESOTA Individuals domiciled in Minnesota are considered residents and are subject to tax on their entire income regardless of their physical presence in the state. Minnesota’s tax rate in 2013 is 5.35 percent on taxable income over $24,270 for singles or $35,480 for married joint filers, rising in three steps to a maximum of 9.85 percent on taxable income over $150,000 for single filers or $250,00 for married filing jointly. Write: Minnesota Department of Revenue, 600 North Robert St., St. Paul MN 55146-5510. Phone: (651) 296-3781. E-mail: Link through the website’s “Contact Us” tab. Website: www.taxes.state.mn.us MISSISSIPPI Individuals domiciled in Mississippi are considered residents and are subject to tax on their entire income regardless of their physical presence in the state. Mississippi’s tax rate is 3 percent on the first $5,000 of taxable income, 4 percent on the next $5,000 and 5 percent on taxable income over $10,000 for all taxpayers, whether filing singly or jointly. Write: Department of Revenue, P.O. Box 1033, Jackson MS 39215-1033. Phone: (601) 923-7000. E-mail: Link through the website’s “Contact Us” tab. Website: www.dor.ms.gov MISSOURI An individual domiciled in Missouri is considered a non-resi- dent, and is not liable for tax on Missouri income if the individ- ual has no permanent residence in Missouri, has a permanent residence elsewhere and is not physically present in the state for more than 30 days during the tax year. Missouri calculates tax on a graduated scale up to $9,000 of taxable income. Any taxable income over $9,000 is taxed at a rate of $315 plus 6 percent of the excess over $9,000. Write: Individual Income Tax, P.O. Box 2200, Jefferson City MO 65105-2200. Phone: (573) 751-3505.