The Foreign Service Journal, February 2003

FEBRUARY 2003 • AFSA NEWS 11 Annapolis MD 21411. Phone: (410) 260- 7980or 1 (800) 638-2937. E-mail address for specific questions: taxhelp@comp.state. md.us . Web site: www.marylandtaxes.com. MASSACHUSETTS: Individuals domi- ciled in Massachusetts are considered resi- dents 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 5.3percent for calendar year 2002. Write: Massachusetts Department of Revenue, Taxpayer Services Division, P.O. Box 7010, Boston, MA 02204. Phone: (617) 887-MDOR; within Massachusetts: 1 (800) 392-6089. Web site: www.dor.state.ma.us MICHIGAN: Individuals domiciled in Michigan are considered residents and are subject to tax on their entire income regard- less of their physical presence in the state. Michigan’s tax rate for 2002 is 4.1 percent. For informationor forms, go to theWeb site or write: Department of Treasury, Forms Division, Treasury Building, Lansing, MI 48922; phone: 1 (800) 487-7000. Web site: www.michigan.gov/treasury MINNESOTA: Individuals domiciled in Minnesota are considered residents and are subject to tax on their entire income regard- less of their physical presence in the state. Minnesota exempts domiciliarieswhomeet the foreign earned income exclusion, even though they may be federal employees. Minnesota’s tax rate ranges from5.35 to7.85 percent dependingon income and filing sta- tus. Joint filerswith taxable income of at least $28,000, where each spouse has earnedpen- sion or social security income of at least $16,000,may be eligible for amarriage cred- it. Write: Department of Revenue, Forms Division,Mail Station5510, Saint Paul,MN 55146-2220. Phone: (651) 296-3781. Web site: www.taxes.state.mn.us MISSISSIPPI: Individuals domiciled in Mississippi are considered residents and are subject to tax on their entire income regard- less of their physical presence in the state. Mississippi’s tax rate is 3 percent on the first $5,000 of taxable income, 4 percent on the next $5,000, and5percent on taxable income over $10,000. ContactMSTC, POBox 1033, Jackson,MS 39215. Phone: (601) 923-7000. Web site: www.mstc.state.ms.us MISSOURI: Notaxliabilityforout-of-state incomeiftheindividualhasnopermanentres- idenceinMissouri,hasapermanentresidence elsewhere, and isnot physicallypresent inthe stateformorethan30daysduringthetaxyear. Missouri calculates tax on a graduated scale up to $9,000 of taxable income. Any taxable incomeover $9,000 is taxedat a rateof 6per- cent. File a return yearly with an attached “StatementofNon-Residency”(Form1040C). Alsousethisformifyouhaveincomeofmore than $600 from Missouri sources. Write: Divisionof Support Services, P.O. Box 3022, Jefferson City, MO 65105-3022. Phone: (573) 751-3505 or 1 (800) 877-6881 E-mail: dormail@mail.dor.state.mo.us. Web site: www.dor.state.mo.us. MONTANA: Individuals domiciled in Montana are considered residents and are subject to tax on their entire income regard- less of their physical presence in the state. Montana’s tax rate ranges from2 to 11 per- cent depending on income and filing status. Write: Montana Department of Revenue, P.O. Box 5805, Helena, MT 59604. Phone: (406) 444-6900. Web site: www.discoveringmontana. com/revenue NEBRASKA: Individuals domiciled in Nebraska are considered residents and are subject to tax on their entire income regard- less of their physical presence in the statewith credit allowed for tax paid to other states. Nebraska’s tax rate ranges from2.51 to 6.68 percent dependingon income and filing sta- tus. For assistance write: Department of Revenue, 301 Centennial Mall South, P.O. Box94818, Lincoln,NE68509-4818. Phone: (402) 471-5729. Web site: www.revenue.state.ne.us NEVADA: No state income tax. Address: Nevada Dept of Taxation, 1550 E. College Pkwy, Suite 100, Carson City NV 89706. Phone: (775) 687-4892. Web site: www.tax.state.nv.us NEWHAMPSHIRE: No personal income tax on earned income, and no general sales tax. There is a 5 percent tax on interest and dividend income, 8.5 percent on business profits including sale of rental property. Applicable taxes apply topart-year residents. Write: TaxpayerAssistanceOffice, 45Chenell Drive, P.O. Box 2072, Concord, NH03302- 2072. Phone: (603) 271-2186. Web site: www.state.nh.us/revenue NEWJERSEY: No tax liability for out-of- state income if the individual has no per- manent residence in New Jersey, has a per- manent residence elsewhere, and isnot phys- ically in the state formore than30days dur- ing the taxyear. Filinga return isnot required, but 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 vari- able lump sumplus apercentagebetween1.4 and6.4percent of taxable income. For infor- mationwrite: StateofNewJersey,NewJersey Divisionof Taxation, Office of Information and Publications, POBox 281, Trenton, NJ 08695-0281. Phone: (609) 292-6400. Web site: www.state.nj.us/treasury/ taxation NEW MEXICO: Individuals domiciled in NewMexicoare consideredresidents andare subject to tax on their entire income, inso- far as that income is taxable federally, regard- less of their physical presence in the state. The basis for New Mexico’s calculations is Federal Adjusted Gross Income. New Mexicohas a graduated rate tablewith seven brackets ranging from1.7 to8.2percent based upon NewMexico taxable income and fil- ing status.Write:NewMexicoTaxationand Revenue Department, Tax Information andPolicyOffice, 1100St. FrancisDrive, P.O. Box 630, Santa Fe,NM87504-0630. Phone: (505) 827-0700. Web site: www.state.nm.us/tax NEW YORK: No tax liability for out-of- state income if the individual has no per- manent residence in New York, has a per- manent residence elsewhere, and is not pre- sent in the state more than 30 days during the tax year. Filing a return is not required, but it is recommended topreserve domicile status. Highest tax rate inNewYork State is 6.85per cent and inNewYorkCity it is 3.648 per cent. Filing is required on Form IT-203 for revenuederived fromNewYork sources. Write: NYS Department of Taxation and Finance, Taxpayer Assistance, W.A. Harriman Campus, Albany, NY 12227. Phone: 1 (800) 225-5829. Web site: www.tax.state.ny.us NORTHCAROLINA: 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. The tax rate ranges from6 to8.25 percent dependingon income and filing sta- tus. NorthCarolina also imposes a “use tax” on purchasesmade outside the state for use in North Carolina. Write: Department of Revenue, P.O. Box25000,Raleigh,NC27640. Phone: (919) 733-4684. Web site: www.dor.state.nc.us NORTH DAKOTA: Individuals domiciled inNorthDakotaare consideredresidents and are subject to tax on their entire income regardless of their physical presence in the state. Tax rates vary according to income and whether the standard method (Form ND- 1) or the optional method (FormND-2) is used. Write: Office of State Tax Commissioner, State Capitol, 600 E. Boulevard Avenue, Bismarck, ND 58505- 0599. Phone: (701) 328-2770. Web site: www.ndtaxdepartment.com