The Foreign Service Journal, February 2005

FEBRUARY 2005 • AFSA NEWS 7 Write:MaineRevenue Services, IncomeTax Assistance, 24 StateHouse Station, Augusta, ME 04333-0024. Phone: (207) 626-8475. E-mail: income.tax@maine.gov Web site: www.maine.gov/revenue MARYLAND: Individuals domiciled in Maryland are considered residents and are subject to tax on their entire income regard- less of their physical presence in the state. Individualsdomiciledelsewherearealsocon- sideredresidents for taxpurposes for thepor- tion of any calendar year in which they are physically present in the state for 183 con- secutive days or more. Maryland’s tax rate is 4.75 percent depending on income and county of residence. BaltimoreCity and the 23 Maryland counties also impose a local income tax, which is a percentage of the Maryland taxable income, using line 31 of Form 502 or line 9 of Form 503. The local factor varies from1.25percent inWorcester County to 3.2 percent inMontgomery and PrinceGeorge’sCounties, dependingon the subdivisionof domicile. Write: Comptroller ofMaryland,RevenueAdministrationCenter, Taxpayer Service Section, Annapolis MD 21411. Phone: (410) 260-7980 or 1(800) MD-TAXES. E-mail: 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 2004. Write: Massachusetts Department of Revenue, Taxpayer Services Division, P.O. Box 7010, Boston, MA 02204. Phone: (617) 887-MDORor 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 2004 is 3.95 percent. Address:MichiganDepartment of Treasury, Lansing,MI 48922. Phone: 1(900) 827-4000. E-mail: treasindtax@michigan.gov 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 incomeof at least $29,000, where each spouse has earnedpen- sion or social security income of at least $17,000,may be eligible for amarriage cred- it. Write: Department of Revenue, Mail Station 5510, Saint Paul, MN 55146-5510. Phone: (651) 296-3781. E-mail: indinctax@state.mn.us 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, and 5 percent on taxable income over $10,000. Contact MSTC, PO Box 1033, Jackson, MS 39215-1033.