The Foreign Service Journal, January-February 2016

78 JANUARY-FEBRUARY 2016 | THE FOREIGN SERVICE JOURNAL less of their physical presence in the state. Salaries and most interest and dividend income are taxed at a flat rate of 5.15 percent for 2015. Some income (e.g., short-term capital gains) remains taxed at 12 percent for 2015. Write: Massachusetts Department of Revenue, Taxpayer Ser- vices 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/ MI CH I GAN Individuals domiciled in Michigan are considered residents and are subject to tax on their entire income regardless of their physical presence in the state. In 2013 and subsequent years, Michigan’s tax is 4.25 percent. Some Michigan cit- ies 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 MI NNESOTA Individuals domiciled in Minnesota are considered residents and are subject to tax on their entire income regardless of their physi- cal presence in the state. Minnesota’s tax rate in 2015 is 5.35 percent on taxable income up to $25,070 for singles or $36,650 for married joint filers, rising in three steps to a maximum of 9.85 percent on taxable income over $154,950 for single filers or $258,260 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 MI SSOUR I 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, Jefferson 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 2015 is 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, Hel- ena MT 59604-5805. 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. For 2015 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 $29,460 for singles and $58.920 for joint filers. If adjusted gross income is over $258,250 for single filers or $370,800 for joint filers an additional tax of 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.,