The Foreign Service Journal, January-February 2016

THE FOREIGN SERVICE JOURNAL | JANUARY-FEBRUARY 2016 79 AFSA NEWS Suite 115, Carson City NV 89706. Phone: (775) 684-2000. Website: www.tax.state.nv.us NEW HAMPSH I RE 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 Tax Services Unit, P.O. Box 3306, Concord NH 03302-3306. Phone: (603) 230-5000. Website: www.revenue.nh.gov NEW J ERSEY ANew 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 for both single and joint filers. Write: State of NewJersey, NewJersey 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 MEX I CO 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 4.9 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, 1100 South St. Francis Drive, Santa Fe NM 87504. Phone: (505) 827-0700. Email: Link through the website’s “Email Us” tab. Website: www.newmexico.gov