The Foreign Service Journal, January-February 2021

76 JANUARY-FEBRUARY 2021 | THE FOREIGN SERVICE JOURNAL AFSA NEWS NEW MEXICO Individuals domiciled in New Mexico are considered resi- dents and are subject to tax on their entire income regard- less of their physical presence in the state. The basis for New Mexico’s calculation is the Federal Adjusted Gross Income figure. Rates rise in four steps from a minimum of 1.7 percent to a maximum of 4.9 percent on New Mexico tax- able income over $16,000 for single filers and $24,000 for married filing jointly. Write: New Mexico Taxation and Revenue Department, 1100 South St. Francis Drive, Santa Fe NM 87504. Phone: (505) 827-0700 Website: www.tax.newmexico.gov Email: Link through the website’s Email Us tab. NEW YORK There is no tax liability for out-of-state income if you have no permanent residence in New York, have a permanent residence 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 fewer 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 for 2020 rises in six steps from a minimum of 4.5 percent to 6.21 percent of tax- able income over $21,400 for single filers and $43,000 for married filing jointly; 6.49 percent on taxable income over $80,650 for single filers and $161,550 for joint filers; 6.85 percent on taxable income over $215,400 for single filers or $323,200 for joint filers; and 8.82 percent over $1,077,550 for single filers and over $2,155,350 for joint filers. In New York City, the maximum rate is 3.876 percent over $90,000 for joint filers and over $50,000 for single filers. Filing is required on Form IT-203 for revenue derived from New York sources. Foreign Service employees assigned to USUN for a nor- mal tour of duty are considered to be resident in New York state for tax purposes. See TSB-M-09(2)I of Jan. 16, 2009, at http://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 CAROLINA 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’s flat tax rate is 5.25 percent for 2019. 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: (877) 252-3052 or (919) 707-0880 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. Tax rates range in four steps from 1.1 percent on North Dakota taxable income up to $39,450 for singles and $65,900 for joint filers, to a maximum of 2.90 percent on taxable income over $433,200 for single 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 OHIO 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 2.85 percent on taxable income up to $21,750, rising in four steps to a maximum of 4.8 percent on taxable income over $217,400 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: (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 rises in five steps 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: ok.gov/tax Email: otcmaster@tax.ok.gov