THE FOREIGN SERVICE JOURNAL | JANUARY-FEBRUARY 2024 65 AFSA NEWS 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 percent to 6 percent of taxable income over $80,650 for single filers and $161,550 for married filing jointly; 6.25 percent on taxable income over $80,650 for single filers and $161,550 for joint filers; 6.85 percent on taxable income over $215,400 for single filers or $323,200 for joint filers; and 9.65 percent over $1,077,550 for single filers and over $2,155,350 for joint filers. In New York City, the maximum rate is 3.876 percent over $90,000 for joint filers and over $50,000 for single filers. Filing is required on Form IT-203 for revenue derived from New York sources. Foreign Service employees assigned to USUN for a normal tour of duty are considered to be resident in New York state for tax purposes. See TSB-M-09(2)I of Jan. 16, 2009, at https://tax.ny.gov/pdf/memos/income/m09_2i.pdf Write: New York State Department of Taxation and Finance, Personal Income Tax Information, W.A. Harriman Campus, Albany NY 12227 Phone: (518) 457-5181 Website: https://tax.ny.gov Email: Link through the website’s “Answer Center” tab NORTH CAROLINA Individuals domiciled in North Carolina are considered residents and are subject to tax on their entire income regardless of their physical presence in the state. North Carolina’s flat tax rate is 4.75 percent for 2023. Residents must also report and pay a “use tax” on purchases made outside the state for use in North Carolina. Write: North Carolina Department of Revenue, P.O. Box 25000, Raleigh NC 27640-0640 Phone: (877) 252-3052 or (919) 814-9701 Website: https://dornc.com/ NORTH DAKOTA Individuals domiciled in North Dakota and serving outside 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 $41,775 for singles and $69,700 for joint filers to a maximum of 2.9 percent on taxable income over $458,350 for 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: https://nd.gov/tax Email: Link through the website’s “Contact” tab 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 2.76 percent on taxable income up to $26,050, rising in three steps to a maximum of 3.75 percent on taxable income over $115,300 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: https://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, 300 N Broadway Ave., Oklahoma City OK 73194 Phone: (405) 521-3160 Website: https://ok.gov/tax/ Email: Use website’s “General Contact” 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 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: https://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
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