The Foreign Service Journal, February 2005

8 AFSA NEWS • FEBRUARY 2005 Phone: (601) 923-7089. 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 phys- ically present in the state for more than 30 days during the tax year. Missouri calculates tax on a graduated scale up to $9,000 of tax- able income (TI). AnyTI over $9,000 is taxed at a rateof 6percent. File a returnyearlywith an attached “Statement of Non-Residency” (Form1040C). Alsouse this formif youhave income of more than $600 from Missouri sources. For information write: Individual Income Tax, P.O. Box 2200, Jefferson City, MO65105-2200, or phone: (573) 751-3505. E-mail: incom@dor.mo.gov 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. See theWeb site for various deductions and exemptions, orwrite:MontanaDepartment 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- lessof theirphysical presence in the state,with credit allowed for taxpaid toother states. The 2004 individual income tax rates range from 2.56 to a maximum of $1,888.20 plus 6.84 percent of the excess over $46,750 for joint filers. Write: Department of Revenue, 301 Centennial Mall South, P.O. Box 94818, Lincoln, NE68509-4818. 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, and an ad valorem personal and real prop- erty tax. Write: Nevada Department of Taxation, 1550 E. College Pkwy, Suite 100, Carson City NV 89706. Phone: (775) 684- 2000. Web site: www.tax.state.nv.us NEWHAMPSHIRE: Nopersonal 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, and an 18-percent inheritance tax. Write: Taxpayer Assistance Office, 45 Chenell Drive, P.O. Box 2072, Concord, NH03302- 2072. Phone: (603) 271-2191. Web site: www.nh. go v/revenue NEW JERSEY: A New Jersey domicil- iary is considered a non-resident and has no tax liability for out-of-state income if the individual has no permanent residence in New Jersey, has a permanent residence elsewhere, and is not physically in the state for more than 30 days during the tax year. Filing a return is not required (unless the non-resident has New Jersey source income), but is recommended in order to preserve domicile status. Form 1040 NR is required for revenue derived from in- state sources. Tax liability is calculated as a variable lump sumplus a percentage from 1.4 percent of taxable income up to a high of 8.970 percent on taxable gross income over $500,000. Write: State of New Jersey, New Jersey Division of Taxation, Office of Information and Publications, PO Box 281, Trenton, NJ 08695-0281, or phone: (609) 292-6400. Web site: www.state.nj.us/treasury/ taxation NEW MEXICO: Individuals domiciled in New Mexico are considered residents and are subject to tax on their entire income, insofar as that income is taxable federally, regardless of their physical pres- ence in the state. Persons physically pre- sent in New Mexico for at least 185 days are residents for income tax purposes. The 185 days need not be consecutive. The basis for New Mexico’s calculations is the Federal Adjusted Gross Income (FAGI). For the 2004 tax year, New Mexico has a graduated rate table with six brackets rang- ing from 1.7 to 6.8 percent, based upon NewMexico taxable income and filing sta- tus. The top bracket drops in annual incre- ments until it reaches 4.9 percent for tax year 2007. Write: New Mexico Taxation andRevenueDepartment, Tax Information and 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 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 to preserve domicile status. Thehighest tax rate inNewYorkState is 7.7percent and inNewYorkCity it is 4.45 percent. Filing is required on Form IT-203 for revenuederived fromNewYork sources. Write: NYS Tax Department, Personal Income Tax Information, W.A. Harriman Campus, Albany,NY12227. Phone: 1(800) 225-5829. Web site: www.nystax.gov NORTH CAROLINA: Individuals domi- ciled in North Carolina are considered res- idents and are subject to tax on their entire income regardless of their physical presence in the state. The tax rate ranges from6 per- cent for taxable incomeup to$12,750 for sin- gle or $21,250 for joint filers, rising in three steps to $8,722 plus 8.25 percent of the amount over $120,000 for single, or $14,537.50 plus 8.25 percent of the amount over $200,000 for joint filers. Residentsmust also report and pay a “use tax” on purchas- es made outside the state for use in North Carolina. Write: Department of Revenue, P.O. Box 25000, Raleigh,NC27640. Phone: 1-877-252-3052 Web site: www.dor.state.nc.us NORTHDAKOTA: Individuals domiciled inNorthDakota andservingoutside the state are considered residents and are subject to tax on their entire income. Tax rates vary according to income andwhether the stan- dard method (FormND-1) or the option- al method (Form ND-2) is used. Write: Office of State Tax Commissioner, State Capitol, 600E. BoulevardAvenue, Bismarck, ND 58505-0599. Phone: (701) 328-2770. Web site: www.ndtaxdepartment.gov OHIO: Individuals domiciled inOhioare considered residents and their income is sub- ject to tax, using their Federal AdjustedGross Income figure as a starting base. Ohio res- idents are given a tax credit to reduce the Ohio tax due if another state or the District