The Foreign Service Journal, January-February 2016

80 JANUARY-FEBRUARY 2016 | THE FOREIGN SERVICE JOURNAL 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 $21,250 for single filers and $42,450 for married filing jointly; 6.65 percent on taxable income over $79,600 for single filers and $159,350 for joint filers; 6.85 percent on taxable income over $212,500 for single filers or $318,750 for joint filers; and at 8.82 percent over $1,062,650 for single filers and over $2,125,450 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 the U.S. Mission to the United Nations for a normal tour of duty are considered to be resident in New York state for tax purposes. See the Jan. 16, 2009 memo TSB-M-09(2)I at 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 NORTH CAROL I NA Individuals domiciled in North Carolina are considered residents and are subject to tax on their entire income regardless of their physical presence in the state. North Carolina charges a flat tax rate of 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 1 (877) 252-3052. From overseas, call 1 (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 the 2015 tax year, the tax rate ranges in four steps from 1.1 percent on North Dakota taxable income up to $37,450 for single and $62,200 for joint filers to a maximum of 2.90 percent on taxable income over $411,500 for single and joint filers. Write: Office of State Tax Commissioner, State Capitol, 600 E. Boulevard Ave., Dept. 127, Bismarck ND 58505-0599. Phone: (701) 328-1247. Email: individualtax@nd.gov Website: www.nd.gov/tax OH I O 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 0.528 percent on taxable income under $5,200, rising in seven steps to a maximum of 5.333 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 1 (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 2015, Oregon’s tax rate rises from 5 percent on taxable income over $3,350 for single filers and over $6,700 for married filing jointly, in three steps to 9.9 percent on taxable income over $125,000 for single filers and $250,000 for joint filers. Oregon has no sales tax. Write: Oregon Department of Revenue, 955 Center St. NE, Salem OR 97301-2555. Phone: (503) 378-4988. Email: questions.dor@state.or.us Website: www.oregon.gov/DOR PENNSYLVAN I A Pennsylvania’s tax rate is a flat 3.07 percent. Pennsylvania tax authorities have ruled that Pennsylvania residents in the U.S. For- eign Service are not on federal active duty for state tax purposes,