The Foreign Service Journal, January-February 2021

THE FOREIGN SERVICE JOURNAL | JANUARY-FEBRUARY 2021 75 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: 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 2020 rises in six steps from 1 percent of taxable income under $3,100 to a maximum of 6.9 percent of taxable income over $18,400. 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 2020 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 $31,750 for singles and $63,500 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: (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. For the 2020 and 2021 tax years, a 7.7-percent tax is levied on business profits, including sale of rental property. There is no inheritance tax. Applicable taxes apply to part- year residents. Write: Taxpayer Services Division, P.O. Box 637, Concord NH 03302-0637. Phone: (603) 230-5000 Website: www.revenue.nh.gov NEW JERSEY A New Jersey domiciliary is considered a nonresident for New Jersey tax purposes if the individual has no perma- nent residence 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 nonresident has New Jersey–source income), but it is recommended 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. There is also a top rate of 10.75 percent for income over $5,000,000. 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.