The Foreign Service Journal, January-February 2016

THE FOREIGN SERVICE JOURNAL | JANUARY-FEBRUARY 2016 77 AFSA NEWS they are present in a foreign country for 450 days in a 548-day period and do not spend more than 90 days in Maine during that period. Maine’s tax rate in 2015 is 6.5 percent on Maine taxable income over $5,200 for singles and $10,450 for joint fil- ers, and 7.95 percent for over $20,900 for singles and $41,850 for married filing jointly. Write: Maine Revenue Services, Income Tax Assistance, P.O. Box 9107, Augusta ME 04332-9107. Phone: (207) 626-8475. Email: income.tax@maine.gov Website: www.maine.gov/revenue MARYLAND Individuals domiciled in Maryland are considered residents and are subject to tax on their entire income regardless of their physical presence in the state. Individuals domiciled else- where are also considered residents for tax purposes for the portion of any calendar year in which they are physically pres- ent in the state for an aggregated total of 183 days or more. Maryland’s tax rate is $90 plus 4.75 percent of taxable income over $3,000 up to $100,000 if filing single and $150,000 if filing jointly. It then rises in four steps to $12,760 plus 5.75 percent of the excess of taxable income over $250,000 for singles or $15,072 plus 5.75 percent of the excess over $300,000 for married filers. In addition, Baltimore City and the 23 Maryland counties impose a local income tax, which is a percentage of the Maryland taxable income, using line 31 of Form 502 or line 9 of Form 503. The local factor varies from 1.25 percent in Worcester County (and for non-residents) to 3.2 percent in Baltimore City, and in Montgomery, Prince George’s and Howard counties (see the Comptroller of Mary- land’s website for details for all counties). Write: Comptroller of Maryland, Revenue Administration Cen- ter, Taxpayer Service Section, 110 Carroll Sreet, Annapolis MD 21411-0001. Phone: (410) 260-7980, or toll-free 1(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-