The Foreign Service Journal, January-February 2017

72 JANUARY-FEBRUARY 2017 | THE FOREIGN SERVICE JOURNAL AFSA NEWS 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. Website: www.dor.mo.gov Email: income@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 2016 rises in six steps from 1 percent of taxable income under $2,900 to a maximum of 6.9 percent of taxable income over $17,400. See the website for various deductions and exemp- tions. Write: Montana Department of Revenue, P.O. Box 5805, Helena MT 59604-5805. Phone: 1 (866) 859-2254 or (406) 444-6900. Website: www.revenue.mt.gov/home Email: Link through the website’s “Contact Us” tab. 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 2016 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 $29,590 for singles and $59,180 for joint filers. If AGI is over $258,250 for single filers or $370,800 for joint filers an addi- tional 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. Website: www.revenue.state.ne.us Email: Link through the website’s “Contact Us” tab. 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, Suite 115, Carson City NV 89706. Phone: 1 (866) 962-3707 or (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 A New 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: New Jersey Division of Taxation, Technical Services Branch, P.O. Box 281, Trenton NJ 08695-0281. Phone: (609) 292-6400. Website: www.state.nj.us/treasury/taxation Email: Link through the website’s “Contact Us” tab. 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 in four steps from a minimum of 1.7 percent 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. Website: www.tax.newmexico.gov/ Email: Link through the website’s “Email Us” tab. NEW YORK There is no tax liability for out-of-state income if you have no permanent residence in New York, have a permanent resi-