The Foreign Service Journal, January-February 2015

64 JANUARY FEBRUARY 2015 | THE FOREIGN SERVICE JOURNAL Write: Comptroller of Maryland, Revenue Administration Center, Taxpayer Service Section, Annapolis MD 21411-0001. Phone: (410) 260-7980, or toll-free (800) 638-2937. Email: 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 5.2 percent. Some income (e.g., short-term capital gains) is taxed at 12 percent. Write: Massachusetts Department of Revenue, Taxpayer Services Division, P.O. Box 7010, Boston MA 02204. Phone: (617) 887-6367. Email: Link through the website’s “Contact Us” tab. Website: www.mass.gov/dor/ 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. Michigan’s tax is 4.25 percent. Some Michigan cities 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. Email: 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 2014 is 5.35 percent on taxable income over $24,680 for sin- gles or $36,080 for married joint filers, rising in three steps to a maximum of 9.85 percent on taxable income over $152,541 for single filers or $254,241 for married filing jointly. Write: Minnesota Department of Revenue, 600 North Robert St., St. Paul MN 55146-5510. Phone: (651) 296-3781. Email: individual.incometax@state.mn.us Website: www.taxes.state.mn.us MI SS I SS I PP I 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. Email: 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, Jeerson City MO 65105-2200. Phone: (573) 751-3505. Email: 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 2014 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 $17,100. See the website for various deductions and exemptions. Write: Montana Department of Revenue, P.O. Box 5805, Helena MT 59604. Phone: (406) 444-6900. Email: Link through the website’s “Contact Us” tab. Website: www.revenue.mt.gov/home 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 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 additional tax of 2014 AFSA TAX GUIDE