THE FOREIGN SERVICE JOURNAL | JANUARY-FEBRUARY 2024 63 nent place of abode outside Maine for the entire taxable year; and 3) they spent no more than 30 days in the aggregate in Maine during the taxable year. Under the Foreign Safe Harbor provision, Maine domiciliaries are also treated as nonresidents if they are present in a foreign country for 450 days in a 548day period and do not spend more than 90 days in Maine during that period. Maine’s tax rate is 5.8 percent on Maine taxable income below $24,500 for singles and $49,050 for joint filers, 6.75 percent up to $58,050 for singles and $116,110 for married filing jointly, and 7.15 percent over those amounts. Write: Maine Revenue Services, Income Tax Assistance, P.O. Box 9107, Augusta ME 04332-9107 Phone: (207) 626-8475 Website: https://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. Maryland’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 taxable income, using Line 31 of Form 502 or Line 9 of Form 503. The local factor varies from 2.25 percent in Worcester County (and for nonresidents) to 3.2 percent in Baltimore City and County, and in Caroline, Dorchester, Howard, Kent, Montgomery, 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: https://marylandtaxes.com Email: taxhelp@marylandtaxes.gov MASSACHUSETTS Individuals domiciled in Massachusetts are considered residents and are subject to tax on their entire income regardless 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. In addition, starting in 2023, Massachusetts will add an additional 4 percent tax on taxable income over $1 million. Write: Massachusetts Department of Revenue, Taxpayer Services Division, P.O. Box 7010, Boston MA 02204 Phone: (617) 887-6367 Website: https://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, 430 W Allegan St., Lansing MI 48922 Phone: (517) 636-4486 Website: https://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 $30,070 for singles or $43,950 for married joint filers, rising in three steps to a maximum of 9.85 percent on taxable income over $183,340 for single filers or $304,970 for married filing jointly. Write: Minnesota Department of Revenue, 600 North Robert St., St. Paul MN 55146 Phone: (800) 657-3666 or (651) 556-3000 Website: https://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. In 2023, Mississippi’s tax rate is 5 percent on all taxable income over $10,000 for single and joint filers. Write: Department of Revenue, P.O. Box 1033, Jackson MS 39215-1033 Phone: (601) 923-7700 Website: https://dor.ms.gov Email: Link through the website’s “Contact Us” tab MISSOURI If an individual domiciled in Missouri 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, they are considered a nonresident and are
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