AFSA NEWS 64 JANUARY-FEBRUARY 2024 | THE FOREIGN SERVICE JOURNAL not liable for tax on Missouri income. Otherwise, any taxable income over $7,847 is taxed at a rate of 4.95 percent for joint and single filers. 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 seven steps from 1 percent of taxable income under $3,600 to a maximum of 6.75 percent of taxable income over $21,600 for joint and single filers. 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 6.64 percent of the excess over $35,730 for singles and $71,460 for joint filers. Write: Department of Revenue, 301 Centennial Mall South, P.O. Box 94818, Lincoln NE 68509-4818 Phone: (402) 471-5729 Website: https://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: https://tax.state.nv.us NEW HAMPSHIRE The state imposes no personal income tax on earned income and no general sales tax. In 2023, New Hampshire levies a 4 percent tax on interest and dividend income of more than $2,400 annually for single filers and $4,800 annually for joint filers. 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: https://revenue.nh.gov E-Mail: See website’s “Contact” page NEW JERSEY A New Jersey domiciliary is considered a nonresident for New Jersey tax purposes if the individual has no permanent residence in New Jersey, has a permanent residence elsewhere, and is not physically in the state for more than 30 days during the tax year. Filing a return is not required (unless the nonresident has New Jersey–source income), but it is recommended in order 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: https://state.nj.us/treasury/taxation Email: Link through the website’s “Contact Us” tab NEW MEXICO Individuals domiciled in New Mexico are considered residents and are subject to tax on their entire income regardless 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, 1200 South St. Francis Drive, Santa Fe NM 87505 Phone: (505) 827-0700; Tax Call Center (866) 285-2996 Website: https://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 New York, 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,
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