The Foreign Service Journal, January-February 2019

80 JANUARY-FEBRUARY 2019 | THE FOREIGN SERVICE JOURNAL AFSA NEWS MASSACHUSETTS Individuals domiciled in Massachusetts are considered resi- dents and are subject to tax on their entire income, regard- less of their physical presence in the state. Salaries and most interest and dividend income are taxed at a flat rate of 5.10 percent for 2018. Some income (e.g., short-term capital gains) remains taxed at 12 percent. Write: Massachusetts Department of Revenue, Taxpayer Services Division, P.O. Box 7010, Boston MA 02204. Phone: (617) 887-6367 Website: http://www.mass.gov/dor Email: Link through the website’s “Contact Us” tab. MICHIGAN Individuals domiciled in Michigan are considered residents and are subject to tax on their entire income, regardless of their phys- ical presence in the state. Michigan’s tax is 4.25 percent. Some Michigan cities impose an additional 1- or 2-percent income tax. Detroit imposes an additional 2.4 percent income tax. Write: Michigan Department of Treasury, Lansing MI 48922. Phone: (517) 636-4486 Website: www.michigan.gov/treasury Email: treasIndTax@michigan.gov MINNESOTA Individuals domiciled in Minnesota are considered residents and are subject to tax on their entire income, regardless of their physical presence in the state. Minnesota’s tax rate in 2018 is 5.35 percent on taxable income up to $25,890 for sin- gles or $37,850 for married joint filers, rising in three steps to a maximum of 9.85 percent on taxable income over $160,020 for single filers or $266,700 for married filing jointly. Write: Minnesota Department of Revenue, 600 North Robert St., St. Paul MN 55146-5510. Phone: (800) 652-9094 or (651) 296-3781 Website: www.taxes.state.mn.us Email: Use button under “Contact Us.” MISSISSIPPI 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 (first $1,000 exempt), 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) 923-7700 Website: www.dor.ms.gov Email: Link through the website’s “Contact Us” tab. MISSOURI An individual domiciled in Missouri is considered a nonresi- 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 $9,072 of taxable income. Any taxable income over $9,072 is taxed at a rate of $315 plus 6 percent of the excess over $9,072. Write: Individual Income Tax, P.O. Box 2200, Jefferson City MO 65105-2200. Phone: (573) 751-3505 Website: https://dor.mo.gov/contact 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 2018 rises in six steps from 1 percent of taxable income under $3,000 to a maximum of 6.9 percent of taxable income over $17,900. See the website for various deductions and exemp- tions. Write: Montana Department of Revenue, P.O. Box 5805, Helena MT 59604-5805. Phone: (866) 859-2254 or (406) 444-6900 Website: https://mtrevenue.gov 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 2017 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 $30,420 for singles and $60,480 for joint filers. If AGI is over $261,500 for single filers or $313.800 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. Sales and use tax 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,