The Foreign Service Journal, January-February 2021

74 JANUARY-FEBRUARY 2021 | THE FOREIGN SERVICE JOURNAL AFSA NEWS Phone: (855)307-3893 Website: www.revenue.louisiana.gov Email: Link through the website’s Contact LDR Online tab on the Contact Us page. MAINE Individuals domiciled in Maine are considered residents and are subject to tax on their entire income. Since Jan. 1, 2007, however, there have been “safe harbor” provisions. Under the General Safe Harbor provision, Maine domiciliaries are treated as nonresidents if they satisfy all three of the follow- ing conditions: 1) they did not maintain a permanent place of abode in Maine for the entire taxable year; 2) they main- tained a permanent place of abode outside Maine for the entire taxable year; and 3) they spent no more than 30 days in the aggregate in Maine during the taxable year. Under the Foreign Safe Harbor provision, Maine domiciliaries are also treated as nonresidents if they are present in a foreign coun- try for 450 days in a 548-day period and do not spend more than 90 days in Maine during that period. Maine’s tax rate in 2020 is 5.8 percent on Maine taxable income below $22,000 for singles and $44,450 for joint filers, 6.75 percent up to $52,600 for singles and $105,200 for married filing jointly, and 7.15 percent over those amounts. Write: Maine Revenue Services, Income Tax Assistance, P.O. Box 9107, Augusta ME 04332-9107. Phone: (207) 626-8475 Website: www.maine.gov/revenue Email: income.tax@maine.gov MARYLAND Individuals domiciled in Maryland are considered residents and are subject to tax on their entire income regardless of their physical presence in the state. Individuals domiciled elsewhere are also considered residents for tax purposes for the portion of any calendar year in which they are physically present in the state for an aggregated total of 183 days or more. Mary- land’s tax rate is 4.75 percent of taxable income over $3,000 up to $100,000 if filing singly and $150,000 if filing jointly. It then rises in four steps to 5.75 percent of taxable income over $250,000 for singles and over $300,000 for married filers. In addition, Baltimore City and the 23 Maryland counties impose a local income tax, which is a percentage of the Maryland taxable income, using Line 31 of Form 502 or Line 9 of Form 503. The local factor varies from 2.25 percent inWorcester County (and for nonresidents) to 3.2 percent in Baltimore City and County, and in Caroline, Dorchester, Howard, Kent, Montgomery, Prince George’s, Queen Anne’s, Somerset, Washington andWicomico (see website for details for all counties). Write: Comptroller of Maryland, Revenue Administration Center, Taxpayer Service Section, 110 Carroll Street, Annapolis MD 21411-0001. Phone: (800) 638-2937 or (410) 260-7980 Website: www.marylandtaxes.com Email: taxhelp@marylandtaxes.gov 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 5.0 percent for 2020. 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 physical 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 is 5.35 percent on taxable income up to $26,960 for singles or $39,410 for married joint filers, rising in three steps to a maximum of 9.85 percent on taxable income over $164,400 for single filers or $273,470 for married filing jointly. Write: Minnesota Department of Revenue, 600 North Robert St., St. Paul MN 55101. 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