The Foreign Service Journal, January-February 2015

66 JANUARY FEBRUARY 2015 | THE FOREIGN SERVICE JOURNAL 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 now charges a flat tax rate of 5.8 percent for tax year 2014, reduc- ing to 5.75 percent for 2015. 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 (252) 467-9000. Website: www.dornc.com 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 2014 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: OŸce of State Tax Commissioner, State Capitol, 600 E. Boulevard Ave., Dept. 127, Bismarck ND 58505-0599. Phone: (701) 328-1247. Email: Use email button against “Individual Income Tax” on “Contact Us” page. 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 0.534 percent on taxable income under $5,200, rising in seven steps to a maximum of 5.392 percent on taxable income over $208,500 for single and joint filers. Ohio also charges a school district income tax of between 0.5 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 (800) 282-1780 or (614) 387-0224. Email: Link through the website’s “Contact Us” tab. Website: www.tax.ohio.gov OKLAHOMA Individuals domiciled in Oklahoma are considered residents and are subject to tax on their entire income regardless of their physical presence in the state. Oklahoma’s tax rate rises in eight stages to a maximum of 5.25 percent on taxable income over $8,700 for single filers and $15,000 for married filing jointly. Write: Oklahoma Tax Commission, Income Tax, P.O. Box 26800, Oklahoma City OK 73126-0800. Phone: (405) 521-3160. Email: otcmaster@tax.ok.gov Website: www.tax.ok.gov OREGON Individuals domiciled in Oregon are considered residents and are subject to tax on their entire income regardless of their physical presence in the state. For 2014, Oregon’s tax rate rises from 5 percent on taxable income over $3,300 for single filers and over $6,600 for married filing jointly, in three steps 2014 AFSA TAX GUIDE