The Foreign Service Journal, February 2004

FEBRUARY 2004 • AFSA NEWS 9 Mississippi’s tax rate is 3percent on the first $5,000of taxable income, 4percent on the next $5,000, and 5 percent on taxable income over $10,000. ContactMSTC, PO Box1033, Jackson,MS39215-1033. Phone: (601) 923-7000. Web site: www.mstc.state.ms.us MISSOURI : No tax liability for out-of- state income if the individual has no per- manent residence in Missouri, has a per- manent residence elsewhere, and is not physicallypresent in the state formore than 30 days during the tax year. Missouri cal- culates taxonagraduatedscaleupto$9,000 of taxable income (TI). AnyTI over $9,000 is taxed at a rate of 6 percent. File a return yearlywithanattached“Statement ofNon- Residency” (Form 1040C). Also use this formif youhave incomeofmore than$600 fromMissouri sources. Write: Division of 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 regardless of their physical presence in the state. Montana’s tax rate ranges from 2 to 11percent dependingon incomeand filing status. See theWeb site for various deduc- tions and exemptions. Write: Montana Department of Revenue, P.O. Box 5805, Helena,MT59604. Phone:(406)444-6900. Web site: www.discoveringmontana.com /revenue NEBRASKA : Individuals domiciled in Nebraska are considered residents and are subject to taxontheir entire income regard- less of their physical presence in the state, with credit allowed for tax paid to other states. Nebraska’s 2003 tax rate ranges from 2.56 to 6.84 percent depending on income and filing status. For assistance write: Department of Revenue, 301 Centennial Mall South, P.O. Box 94818, Lincoln, NE 68509-4818. Phone (402) 471-5729. Web site: www.revenue.state.ne.us NEVADA : No personal income tax. There is a sales and use tax of between 6.5 and 7.5 percent, depending on the county, andanadvalorempersonal and real prop- erty tax. Write: Nevada Department of Taxation, 1550E. CollegePkwy, Suite 100, CarsonCityNV89706. Phone: (775) 687- 4892. Web site: www.tax.state.nv.us NEWHAMPSHIRE : Nopersonalincome taxonearned income, andnogeneral sales tax. There is a 5percent taxon interest and dividend income, 8.5 percent on business profits including sale of rental property. Applicable taxes apply topart-year residents. Write: Taxpayer Assistance Office, 45 ChenellDrive,P.O.Box2072,Concord,NH 03302-2072. Phone: (603) 271-2186. Web site: www.state.nh.us/revenue NEW JERSEY : No tax liability for out- of-state income if the individual hasnoper- manent residence inNewJersey, has aper- manent residence elsewhere, and is not physically in the state formore than30days during the tax year. Filing a return is not required, but is recommended in order to preserve domicile status. Filing is required onForm1040NRfor revenuederivedfrom in-state sources. Tax liability is calculatedas a variable lump sum plus a percentage between 1.4 and 6.4 percent of taxable income. Forinformationwrite:StateofNew Jersey, New Jersey Division of Taxation, Officeof InformationandPublications, PO Box281, Trenton,NJ 08695-0281. Phone: (609) 292-6400. Web site: www.state.nj.us/treasury/ taxation NEWMEXICO : Individualsdomiciled in NewMexico are considered residents and are subject to tax on their entire income, insofar as that income is taxable federally, regardless of their physical presence in the state. Persons physically present in New