The Foreign Service Journal, February 2007

64 F OR E I GN S E R V I C E J OU R N A L / F E B R U A R Y 2 0 0 7 for the entire taxable year; 2) they main- tained a permanent place of abode outside Maine for the entire taxable year; and 3) they spent no more than 30 days in the aggregate inMaine during the taxable year. Maine’s tax rate rises fromaminimumof 2 percent in three steps to a maximum of 8.5 percent of the taxable income excess over $35,450. Write: Maine Revenue Services, Income Tax Assistance, 24 State House 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 taxon their entire income regard- less of their physical presence in the state. Individuals domiciled elsewhere are also considered residents for tax purposes for the portion of any calendar year in which they are physically present in the state for for anaggregated total of 183days ormore. For Tax Years 2007, 2008 and 2009 only, U.S. government employeeswill be able to deduct up to $3,500 of any income earned overseas, including federal pay. Maryland’s tax rate is 4.75 percent. In addition, Baltimore City and the 23 Maryland counties impose a local income tax, which is a percentage of the Maryland taxable income, using line 31 of Form 502 or line 9of Form503. The local factor varies from 1.25 percent in Worcester County to 3.2 percent in Montgomery, Howard and PrinceGeorge’s counties (seeWeb site for details for all counties). Write: Comptroller of Maryland, Revenue Administration Center, Taxpayer Service Section, Annapo- lis,MD 21411. Phone: (410) 260-7980 or toll-free 1 (800) MD-TAXES. E-mail: taxhelp@comp.state.md.us Web site: www.marylandtaxes.com MASSACHUSETTS: Individuals domi- ciled inMassachusetts are considered res- idents and are subject to tax on their entire income regardless of their physical presence in the state. Salaries andmost interest and dividend income are taxed at a flat rate of 5.3percent. Write:MassachusettsDepart- ment of Revenue, Taxpayer ServicesDivi- sion, P.O. Box 7010, Boston, MA 02204. Phone: (617) 887-MDOR. E-mail: Link through the Web site’s “Contact Us” tab. Web site: www.dor.state.ma.us MICHIGAN: Individuals domiciled in Michigan are considered residents and are subject to taxon their entire income regard- less of their physical presence in the state. Michigan’s tax rate for 2006 is a flat 3.9per- cent. SomeMichigancities impose anaddi- tional 1-percent income tax. Detroit impos- es an additional 2.5-percent tax. Address: MichiganDepartment ofTreasury, Lansing, MI 48922. Phone: toll-free 1 (800) 827-4000. E-mail: treasIndTax@michigan.gov Web site: www.michigan.gov/treasury MINNESOTA: Individuals domiciled inMinnesota are considered residents and are subject to tax on their entire income regardless of their physical presence in the state. Minnesotaexemptsdomiciliarieswho meet the foreign earned income exclusion, even though theymay be federal employ- ees. Minnesota’s tax rate is either 5.35per- cent, 7.05 percent, or a maximum of 7.85 percent on taxable incomeover $65,330 for single filers or $115,510 for married filing jointly. Write: Department of Revenue, Mail Station5510, 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 andare subject to taxon their entire income regard- less of their physical presence in the state. Mississippi’s tax rate is 3percent on the first $5,000of taxable income, 4percent on the next $5,000, and 5 percent on taxable incomeover $10,000. ContactMSTC, P.O. Box 1033, Jackson, MS 39215-1033. Phone: (601) 923-7089. E-mail: Link through the Web site’s “Contact Us” tab. Web site: www.mstc.state.ms.us MISSOURI: The state imposes no tax liability for out-of-state income if the indi- vidual has no permanent residence in Missouri, has a permanent residence else- where, and is not physically present in the state formore than 30 days during the tax year. Missouri calculates tax on a gradu- ated scale up to $9,000 of taxable income. Any taxable income over $9,000 is taxed at a rate of 6percent. File a returnyearlywith Form MO-NRI. For more information write: Individual Income Tax, P.O. Box 2200, Jefferson City, MO 65105-2200. Phone: (573) 751-3505. E-mail: income@dor.mo.gov Web site: www.dor.mo.gov MONTANA: Individuals domiciled in Montana are considered residents and are subject to taxon their entire income regard- less of their physical presence in the state. Montana’s tax rate rises in six steps from 1 percent of taxable income under $2,300 to a maximum of 6.9 percent of taxable income over $13,900, depending on income and filing status. See theWeb site for various deductions and exemptions, or write: Montana Department of Revenue, P.O. Box 5805, Helena, MT 59604. Phone: (406) 444-6900. E-mail: Link through the Web site’s “Contact Us” tab. Web site: mt.gov/revenue NEBRASKA: Individuals domiciled in Nebraska are considered residents and are subject to taxon their entire income regard- less of their physical presence in the state. The 2006 individual income tax rates range from 2.56 percent to a maximum of $2,039.20 plus 6.84 percent of the excess over $50,000 for joint filers. Write: Department of Revenue, 301 Centennial Mall South, P.O. Box 94818, Lincoln, NE 68509-4818. Phone (402) 471-5729. E-mail: Link through the Web site “Contact Us” page. Web site: www.revenue.state.ne.us NEVADA: Nevadadoesnot taxperson- al income. There is a sales-and-use tax of between 6.5 and 7.75 percent, depending on the county, and an ad-valoremperson- al and real property tax. Write: Nevada Department of Taxation, 1550 College A F S A N E W S