The Foreign Service Journal, January-February 2022

THE FOREIGN SERVICE JOURNAL | JANUARY-FEBRUARY 2022 73 six steps from 1 percent of taxable income under $3,100 to a maximum of 6.9 percent of taxable income over $18,700. 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: 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. 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 $32,210 for singles and $64,430 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 Email: Link through website’s Contact Us page. NEW JERSEY A New Jersey domiciliary is considered a non-resident for New Jersey tax purposes if the individual has no permanent residence in New Jersey, has a permanent residence else- where and is not physically in the state for more than 30 days during the tax year. Filing a return is not required (unless the non-resident has New Jersey–source income), but it is recom- mended 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 $1,000,000. 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. 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 5.9 percent on New Mexico taxable income over $210,000 for single filers and $315,000 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 NewYork, 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 less 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 rises in six steps from a minimum of 4.5 percent to 6.33 percent of taxable income over $21,400 for single filers and $43,000 for married filing jointly; 6.33 percent on taxable income over $80,650 for single filers and $161,550 for joint fil- ers; 6.85 percent on taxable income over $215,400 for single fil- ers 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 NewYork City, the maximum rate is 3.876 percent over $90,000 for joint