The Foreign Service Journal, February 2004

10 AFSA NEWS • FEBRUARY 2004 Mexico for at least 185days are residents for income tax purposes. The 185 days need not be consecutive. The basis for New Mexico’scalculationsistheFederalAdjusted Gross Income (FAGI). NewMexico has a graduated rate table with six brackets ranging from1.7 to7.7percent basedupon NewMexico taxable income and filing sta- tus. The topbracket drops inannual incre- mentsuntilitreaches4.9percentfortaxyear 2007. Write: New Mexico Taxation and RevenueDepartment,Tax Informationand Policy Office, 1100 St. Francis Drive, P.O. Box 630, Santa Fe, NM 87504-0630. Phone: (505) 827-0700. Web site: www.state.nm.us/tax NEWYORK : No tax liability for out-of- state income if the individual has no per- manent residence inNewYork, has a per- manent residence elsewhere, and isnot pre- sent in the state more than 30 days during the tax year. Filing a return is not required, but it is recommended to preserve domi- cile status. Highest tax rate in New York State is 7.7 per cent and in New York City it is4.45per cent. Filing is requiredonForm IT-203 for revenuederived fromNewYork sources. Write: NYS Department of TaxationandFinance, TaxpayerAssistance Center, W.A. HarrimanCampus, Albany, NY 12227. Phone: 1(800) 225-5829. Web site: www.nystax.gov NORTHCAROLINA : Individuals domi- ciled inNorthCarolina are considered res- idents and are subject to tax on their entire income regardlessof theirphysical presence in the state. The tax rate ranges from 6 to 8.25percent dependingon income and fil- ing status. North Carolina also imposes a “use tax” on purchases made outside the state for use in North Carolina. Write: Department of Revenue, P.O. Box 25000, Raleigh,NC27640. Phone: (919)733-4684. Web site: www.dor.state.nc.us NORTHDAKOTA : Individualsdomiciled in North Dakota are considered residents andare subject to taxontheir 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 theoptionalmethod(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 OHIO : IndividualsdomiciledinOhioare considered residents and their income is subject to tax, using their Federal Adjusted Gross Income figureas a startingbase. Ohio residents are givena tax credit to reduce the Ohio taxdue if another stateor theDistrict of Columbia taxed part or all of their income. Ohio part-year residents are allowed a tax credit for income not earned or received in Ohio for the period of time they resided inanother state. Ohio’s taxrate ranges from 0.743 to 7.5 percent depend- ingonincomeandfilingstatus. Write:Ohio Department ofTaxation,TaxpayerContact Center, P.O. Box 182382, Columbus, OH 43218-2382. Phone: 1(800) 282-1780. Web site: www.ohio.gov/tax OKLAHOMA : Individuals domiciled in Oklahoma are consideredresidents andare subject to taxontheir entire income regard- less of their physical presence in the state. Oklahoma’s tax rate is basedupon income andvarious exemptions. Write:Oklahoma Tax Commission, Taxpayer Services Division, 2501 Lincoln Blvd., Oklahoma City, OK 73194-0009. Phone: (405) 521- 3160. Web site: www.oktax.state.ok.us OREGON : Individuals domiciled in Oregon are considered residents and are subject to taxontheir entire income regard- less of their physical presence in the state. However, under a 1999 law, Oregon exemptsdomiciliarieswhomeet the foreign residence requirement for the foreign earned income exclusion, even though they may be federal employees. Oregon’s tax rates range from 5 to 9 percent of taxable income. Rather than raise the maximum tax rate, theOregon legislature instituted a temporary tax surcharge, computedon the tax liability after most credits. The rate is progressive up to 9 percent on joint feder- al AGI of $240,000 or more ($120,000 for single filers). Since this is is not yet final- ized as we go to press, refer to the Oregon Web site for the latest information on this possible surcharge, or write: Oregon Department of Revenue, 955Center Street N.E., Salem,OR97301-2555. Phone: (503) 378-4988. Web site: www.dor.state.or.us PENNSYLVANIA : Notaxliabilityforout- of-state income if the individual hasnoper- manent residence in the state, has a per- manent residence elsewhere, andspendsno more than 30 days in the state during the taxyear. Filing a return is not required, but it is recommended topreservedomicile sta- tus. FileFormPA40 for all incomederived fromPennsylvania sources. Pennsylvania does not consider government quarters overseas tobe a “permanent placeof abode elsewhere,” soForeignServicePennsylvania residents abroad in government quarters must continue topayPennsylvania income tax. Pennsylvania’s tax rate is a flat 2.8 percent. Write: Commonwealth of Pennsylvania, Department of Revenue, Taxpayer ServicesDepartment,Harrisburg, PA 17128-1061. Phone: (717) 787-8201. E-mail: parev@state.pa.us Web site: www.revenue.state.pa.us PUERTO RICO : Individuals who are domiciledinPuertoRicoareconsideredres- idents and are subject to tax on their entire income regardlessof theirphysical presence in the commonwealth. Normally, they may claima creditwithcertain limitations, for income taxes paid to the United Stat es on income fromsources outside Puerto Rico, for any federal taxes paid. Write: Departamento de Hacienda, P.O. Box 9024140, SanJuan, PR00902-4140. Phone: General Inquiries: (787)721-2020, ext. 3611 or 1(800) 981-9236. E-mail: support@hacienda.gobierno.pr Web site: www.hacienda.gobierno.pr RHODEISLAND : Individuals domiciled inRhodeIslandareconsideredresidentsand are subject to tax on their entire income regardless of their physical presence in the state. Although Rhode Island tax is now being calculated based on the federal tax income, it will still be very generally about 25percent of the federal tax liability. Please refer to the taxdivision’sWeb sitenot only for current information and handy filing hints but also for forms and regulations to download. Additional assistance can be obtainedover thephonebetween8:30a.m. and 4 p.m. EST. Phone (401) 222-1040 and select option #3 from the menu of choices. Write: Rhode Island Division of Taxation, Taxpayer Assistance Section, One Capitol Hill, Providence, RI 02908- 5801. Web site: www.tax.state.ri.us SOUTHCAROLINA : Individuals domi- ciled inSouthCarolina are considered res- idents and are subject to tax on their entire income regardlessof theirphysical presence inthe state. SouthCarolina imposes agrad- uated tax ranging from 2.5 percent on the first $2,500, up to7percent for incomeover $12,500. Write: South Carolina Tax Commission, FormsDivision, 301Gervais Street, P.O. Box125, Columbia, SC29214. Phone: 1(800) 763-1295. E-mail: iitax@sctax.org Web site: www.sctax.org SOUTHDAKOTA : No state income tax. Property and sales taxes varydependingon city and/or county. Write: South Dakota DeptofRevenue,445E.CapitolAve.,Pierre, SD 57501-3185. Phone: 1(800) 829-9188. Web site: www.state.sd.us/revenue