The Foreign Service Journal, January-February 2022

AFSA NEWS 72 JANUARY-FEBRUARY 2022 | THE FOREIGN SERVICE JOURNAL 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 tax- able 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 non-residents) to 3.2 percent in Baltimore City and County, and in Caroline, Dorchester, Howard, Kent, Montgom- ery, Prince George’s, Queen Anne’s, Somerset, Washington and Wicomico (see website for details for all counties). Write: Comptroller of Maryland, Revenue Administration Center, Taxpayer Service Section, 110 Carroll St., 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 percent. 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: https://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 $27,230 for singles or $39,810 for married joint filers, rising in three steps to a maximum of 9.85 percent on taxable income over $166,040 for single filers or $276,200 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 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 non-resi- 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 $8,584 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 rises in