The Foreign Service Journal, January-February 2017

THE FOREIGN SERVICE JOURNAL | JANUARY-FEBRUARY 2017 73 dence elsewhere and are not present in the state more than 30 days during the tax year OR you were in a foreign country for at least 450 days during any period of 548 consecutive days; and you, your spouse and minor children spent 90 days or less in New York State during this 548-day period. Filing a return is not required, but it is recommended to preserve domicile status. The tax rate rises in six steps from a mini- mum of 4 percent to 6.45 percent of taxable income over $21,300 for single filers and $42,750 for married filing jointly; 6.65 percent on taxable income over $80,150 for single filers and $160,500 for joint filers; 6.85 percent on taxable income over $214,000 for single filers or $321.050 for joint filers; and 8.82 percent over $1,070,350 for single filers and over $2,140,900 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 USUN for a normal tour of duty are considered to be resident in NY State for tax purposes. See TSB-M-09(2)I of Jan. 16, 2009, 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. Website: www.tax.ny.gov Email: Link through the website’s “Answer Center” tab. NORTH CAROL I NA Individuals domiciled in North Carolina are considered resi- dents 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. 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 (919) 814-9701. 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 2016 tax year, the tax rate ranges in four steps from 1.1 percent on North Dakota taxable income up to $37,650 for singles and $62,900 for joint filers to a maximum of 2.90 percent on taxable income over $413,350 for singles 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. Website: www.nd.gov/tax Email: individualtax@nd.gov 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 0.495 percent on taxable income under $5,200, rising in seven steps to a maximum of 4.997 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. Website: www.tax.ohio.gov Email: Link through the website’s “Contact Us” tab. 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 for 2016 rises in eight stages to a maximum of 5 percent on taxable income over $7,200 for single filers and $12,200 for married filing jointly. Write: Oklahoma Tax Commission, Income Tax, P.O. Box 26800, Oklahoma City OK 73126-0800. Phone: (405) 521-3160. Website: www.tax.ok.gov Email: otcmaster@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 2016, Oregon’s tax rate rises from 5 percent on taxable income over $3,350 for single filers and $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: 1 (800) 356-4222, or (503) 378-4988. Website: www.oregon.gov/DOR Email: questions.dor@state.or.us PENNSYLVAN I A Pennsylvania’s tax rate is a flat 3.07 percent. Pennsylvania tax authorities have ruled that Pennsylvania residents in the