The Foreign Service Journal, January-February 2020

78 JANUARY-FEBRUARY 2020 | THE FOREIGN SERVICE JOURNAL AFSA NEWS Phone: (617) 887-6367 Website: 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 physical presence in the state. Michigan’s tax is 4.25 percent. Some Michigan cities impose an additional income tax of 1 or 2 percent. 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 2019 is 5.35 percent on taxable income up to $26,520 for sin- gles or $38,770 for married joint filers, rising in three steps to a maximum of 9.85 percent on taxable income over $163,890 for single filers or $273,150 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.revenue.state.mn.us Email: individual.incometax@state.mn.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 $8,424 of taxable income. Any taxable income over $8,424 is taxed at a rate of 5.4 percent. Write: Individual Income Tax, P.O. Box 2200, Jefferson City MO 65105-2200. Phone: (573) 751-3505 Website: 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 2019 rises in six steps from 1 percent of taxable income under $3,000, to a maximum of 6.9 percent of taxable income over $18,400. See the website for various deductions and exemptions. Write: Montana Department of Revenue, P.O. Box 5805, Helena MT 59604-5805. Phone: (866) 859-2254 or (406) 444-6900 Website: 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 2019, 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 $31,780 for singles and $63,550 for joint filers. 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., Suite 115, Carson City NV 89706. Phone: (866) 962-3707 or (775) 684-2000 Website: www.tax.state.nv.us NEW HAMPSHIRE 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 annually for joint filers, and for the 2019 tax year, a 7.9 percent tax on busi- ness profits, including sale of rental property. This percentage