The Foreign Service Journal, January-February 2014

THE FOREIGN SERVICE JOURNAL | JANUARY-FEBRUARY 2014 73 AFSA NEWS 2013 AFSA TAX GUIDE E-mail: income@dor.mo.gov Website: www.dor.mo.gov MONTANA Individuals domiciled in Montana are considered residents and are subject to tax on their entire income regardless of their physical presence in the state. Montana’s tax rate for 2013 rises in six steps from 1 percent of taxable income under $2,800 rising in seven steps to a maximum of 6.9 percent of taxable income over $16,700. See the website for various deductions and exemptions. Write: Montana Department of Revenue, P.O. Box 5805, Hel- ena MT 59604. Phone: (406) 444-6900. E-mail: Link through the website’s “Contact Us” tab. Website: revenue.mt.gov/default.mcpx NEBRASKA Individuals domiciled in Nebraska are considered residents and are subject to tax on their entire income regardless of their physical presence in the state. The 2013 individual income tax rates range in four steps from a minimum of 2.46 percent to a maximum of 6.84 percent of the excess over $27,000 for singles and $54,000 for joint filers. If AGI is over $250,000 for single filers or $300,000 for joint filers an addi- tional tax of between 0.438 and 0.183 percent is imposed. Write: Department of Revenue, 301 Centennial Mall South, P.O. Box 94818, Lincoln NE 68509-4818. Phone: (402) 471-5729. E-mail: Link through the website’s “Contact Us” tab. Website: www.revenue.state.ne.us NEVADA Nevada does not tax personal income. There is a sales-and- use tax that varies from 6.85 percent to 8.1 percent depending on local jurisdiction. Additional ad valorem personal and real property taxes are also levied. Write: Nevada Department of Taxation, 1550 College Pkwy., Suite 115, Carson City NV 89706. Phone: (775) 684-2000. Website: www.tax.state.nv.us NEW HAMPSHIRE The state imposes no personal income tax on earned income and no general sales tax. The state does levy, among other taxes, a 5-percent tax on interest and dividend income of more than $2,400 annually for single filers and $4,800 annu- ally for joint filers, and an 8.5-percent tax on business profits, including sale of rental property. The inheritance tax was repealed in 2003. Applicable taxes apply to part-year resi- dents. Write: Central Taxpayer Services, 109 Pleasant St., Concord NH 03301. Phone: (603) 230-5920. Website: www.revenue.nh.gov NEW JERSEY A New Jersey domiciliary is considered a non-resident for New Jersey tax purposes if the individual has no permanent resi- dence in New Jersey, has a permanent residence elsewhere and is not physically in the state for more than 30 days during the tax year. Filing a return is not required (unless the non-res- ident has New Jersey-source income), but it is recommended in order to preserve domicile status. Filing is required on Form 1040-NR for revenue derived from in-state sources. Tax liability is calculated as a variable lump sum plus a percentage from a minimum of 1.4 percent of taxable gross income up to $20,000, in three steps to 6.37 percent between $75,000 and $500,000, and a maximum of 8.97 percent on taxable gross income over $500,000. Write: State of New Jersey, New Jersey Division of Taxa-