The Foreign Service Journal, January-February 2014

74 JANUARY-FEBRUARY 2014 | THE FOREIGN SERVICE JOURNAL AFSA NEWS 2013 AFSA TAX GUIDE tion, Technical Information Branch, P.O. Box 281, Trenton NJ 08695-0281. Phone: (609) 292-6400. E-mail: Link through the website’s “Contact Us” tab. Website: www.state.nj.us/treasury/taxation NEW MEXICO Individuals domiciled in New Mexico are considered resi- dents and are subject to tax on their entire income regard- less of their physical presence in the state. The basis for New Mexico’s calculation is the Federal Adjusted Gross Income figure. Rates rise from a minimum of 1.7 percent in four steps to a maximum of 4.9 percent on New Mexico taxable income over $16,000 for single filers and $24,000 for married filing jointly. Write: New Mexico Taxation and Revenue Department, Tax Information and Policy Office, P.O. Box 25122 Santa Fe NM 87504-5122 Phone: (505) 827-0700. E-mail: Link through the website’s “E-mail Us” tab. Website: www.tax.state.nm.us NEWYORK There is no tax liability for out-of-state income if the individual has no permanent residence in New York, has a permanent residence elsewhere and is not present in the state more than 30 days during the tax year. Filing a return is not required, but it is recommended to preserve domicile status. The tax rate rises in six steps from a minimum of 4 percent to 6.45 percent of taxable income over $20,000 for single filers and $40,000 for married filing jointly; 6.65 percent on taxable income over $75,000 for single filers and $150,000 for joint filers; 6.85 percent on taxable income over $200,000 for single filers or $300,000 for joint filers; and at 8.82 percent over $1,000,000 for single filers and over $2,000,000 for joint filers. In New York City the maximum rate is 3.648 percent over $90,000 and 3.876 percent over $500,000. Filing is required on Form IT-203 for revenue derived from New York sources. A 2001 opinion from the New York tax authorities stated that Foreign Service employees not domiciled in New York state but assigned to the U.S. United Nations office for a nor- mal tour of duty would not be considered to be maintaining a permanent place of abode in New York state. Therefore, such individuals are not treated as resident individuals and are taxed as non-residents in New York state. AFSA can provide a copy of this opinion. Write: New York State Department of Taxation and Finance, Personal Income Tax Information, W.A. Harriman Campus, Albany NY 12227. Phone: (518) 457-5181. E-Mail: Link through the website’s “Answer Center” tab. Website: www.tax.ny.gov NORTH CAROLINA Individuals domiciled in North Carolina are considered resi- dents and are subject to tax on their entire income regardless of their physical presence in the state. North Carolina’s tax rate rises in three steps from 6 percent of taxable income up to $12,750 for single or $21,250 for joint filers, to 7.75 percent of North Carolina taxable income over $60,000 for single filers and over $100,000 for joint filers. Residents must also report and pay a “use tax” on purchases made outside the state for use in North Carolina. Write: North Carolina Department of Revenue, P.O. Box 25000, Raleigh NC 27640-0640. Phone: toll-free (877) 252-3052. From overseas, call 1 (252) 467-9000. Website: www.dor.state.nc.us NORTH DAKOTA Individuals domiciled in North Dakota and serving outside the state are considered residents and are subject to tax on their entire income. For 2013 and later tax years, the tax rate ranges in five steps from 1.22 percent on North Dakota taxable income up to $36,250 for singles and $60,650 for joint filers; 2.52 percent over $87,850 for singles and over $146,600 for joint filers; to a maximum of 3.22 percent on taxable income over $398,350 for singles and joint filers. Write: Office of State Tax Commissioner, State Capitol, 600 E. Boulevard Ave., Dept. 127, Bismarck ND 58505-0599. Phone: (701) 328-1247. E-mail: individualtax@nd.gov Website: www.nd.gov/tax OHIO Individuals domiciled in Ohio are considered residents and their income is subject to tax, using the Federal Adjusted Gross Income figure as a starting base. Ohio’s tax rate starts at a minimum of 0.587 percent on taxable income under $5,200, rising in eight steps to a maximum of 5.925 percent on taxable income over $208,500 for single and joint filers. Ohio also charges a school district income tax of between .5 and 2 percent, depending on jurisdiction. Write: Ohio Department of Taxation, Taxpayer Services Center, P.O. Box 530, Columbus OH 43216-0530. Phone: toll-free 1 (800) 282-1780 or (614) 387-0224. E-mail: Link through the website’s “Contact Us” tab. Website: www.tax.ohio.gov