The Foreign Service Journal, January-February 2023

THE FOREIGN SERVICE JOURNAL | JANUARY-FEBRUARY 2023 77 Website: www.dornc.com Email: Link through the website’s Contact Us tab. NORTH DAKOTA Individuals domiciled in North Dakota and serving out- side 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 $40,525 for singles and $67,700 for joint filers to a maximum of 2.9 percent on taxable income over $445,000 for both single and joint filers. Write: Office of State Tax Commissioner, State Capitol, 600 E. Boulevard Ave., Dept. 127, Bismarck ND 58505-0599. Phone: (701) 328-7088 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 $22,150, rising in four steps to a maximum of 4.797 percent on taxable income over $221,300 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 4.75 percent on taxable income over $7,200 for single filers and $12,200 for married filing jointly. Write: Oklahoma Tax Commission, Oklahoma City OK 73194. Phone: (405) 521-3160 Website: ok.gov/tax Email: Link through the website’s General: Contact Us page. OREGON Individuals domiciled in Oregon are considered residents and are subject to tax on their entire income regardless of their physical presence in the state. Oregon’s tax rate rises from 4.75 percent on taxable income over $3,650 for single filers and $7,300 for married filing jointly, in three steps to 9.9 percent on taxable income over $125,000 for single filers and $250,000 for joint filers. Oregon has no sales tax. Write: Oregon Department of Revenue, 955 Center St. NE, Salem OR 97301-2555. Phone: (800) 356-4222 or (503) 378-4988 Website: www.oregon.gov/dor Email: questions.dor@oregon.gov PENNSYLVANIA Pennsylvania’s tax rate is a flat 3.07 percent. Pennsylvania tax authorities have ruled that Pennsylvania residents in the U.S. Foreign Service are not on active duty for state tax purposes, and thus their income is taxable compensation. For non–Foreign Service state residents, there is no tax liability for out-of-state income if the individual has no permanent residence in the state, has a permanent residence elsewhere, and spends no more than 30 days in the state during the tax year. However, Pennsylvania does not consider government quarters overseas to be a “permanent residence elsewhere.” Filing a return is not required, but it is recommended to pre- serve domicile status. File Form PA-40 for all income derived from Pennsylvania sources. Write: Commonwealth of Pennsylvania, Department of Revenue, Taxpayer Services Department, Harrisburg PA 17128- 1061. Phone: (717) 787-8201 Website: www.revenue.pa.gov Email: Link through the website’s Contact Us tab. PUERTO RICO Individuals who are domiciled in Puerto Rico are consid- ered residents and are subject to tax on their entire income regardless of their physical presence in the Commonwealth. Normally, they may claim a credit with certain limitations for income taxes paid to the United States on any income from sources outside Puerto Rico. Refer to the website for details of tax bands and percentages. Write: Departamento de Hacienda, P.O. Box 9024140, San Juan PR 00902-4140. Phone: (787) 622-0123, Option #8 Website: www.hacienda.gobierno.pr Email: info@hacienda.gobierno.pr RHODE ISLAND Individuals domiciled in Rhode Island are considered resi- dents and are subject to tax on their entire income regardless of their physical presence in the state. The Rhode Island tax rate is 3.75 percent of taxable income up to $68,200 for all filers, 4.75 percent for income over $68,200, and 5.99 percent