The Foreign Service Journal, January-February 2015

THE FOREIGN SERVICE JOURNAL | JANUARY FEBRUARY 2015 65 AFSA NEWS 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. Email: 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. There is no inheritance tax. Applicable taxes apply to part-year residents. Write: Central Taxpayer Services, 109 Pleasant St., Concord NH 03301. Phone: (603) 230-5000. 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 Taxation, Tech- nical Information Branch, P.O. Box 281, Trenton NJ 08695-0281. Phone: (609) 292-6400. Email: 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 regardless of their physical presence in the state. The basis for New Mexi- co’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 5.3 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 Oce, P.O. Box 25122 Santa Fe NM 87504-5122. Phone: (505) 827-0700. Email: Link through the website’s “Email Us” tab. Website: www.tax.newmexico.gov NEW YORK 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 $20,850 for single filers and $41,800 for married filing jointly; 6.65 percent on taxable income over $78,500 for single filers and $156,900 for joint filers; 6.85 percent on taxable income over $209,250 for single filers or $313,850 for joint filers; and at 8.82 percent over $1,046,350 for single filers and over $2,092,800 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. Foreign Service employees assigned to USUN for a normal tour of duty are considered to be resident in NY State for tax purposes. See TSB-M-09(2)I of January 16, 2009 at http:// www.tax.ny.gov/pdf/memos/income/m09_2i.pdf Write: New York State Department of Taxation and Finance, Personal Income Tax Information, W.A. Harriman Campus, Albany NY 12227. Phone: (518) 457-5181. Email: Link through the website’s “Answer Center” tab. Website: www.tax.ny.gov