The Foreign Service Journal, January-February 2023

THE FOREIGN SERVICE JOURNAL | JANUARY-FEBRUARY 2023 75 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 income tax of 1 or 2 percent. Detroit imposes an additional 2.4 percent income tax. Write: Michigan Department of Treasury, 430 W. Allegan St., 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 $28,080 for singles or $41,050 for married joint filers, rising in three steps to a maximum of 9.85 percent on taxable income over $171,220 for single filers or $284,810 for married filing jointly. Write: Minnesota Department of Revenue, 600 North Robert St., St. Paul MN 55101. Phone: (800) 657-3666 or (651) 556-3000 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 $8,704 of taxable income. Any taxable income over $8,704 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/taxation 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 seven steps from 1 percent of taxable income under $3,100 to a maximum of 6.75 percent of taxable income over $18,800. See the website for various deductions and exemptions. Write: Montana Department of Revenue, P.O. Box 5805, Helena MT 59604-5805. Phone: (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 $33,180 for singles and $66,360 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.