The Foreign Service Journal, February 2007

66 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 Personal Income Tax Information, W.A. Harriman Campus, Albany, NY 12227. Phone: toll-free 1 (800) 225-5829. E-Mail: Link throughWeb site’s “Answer Center” tab. Web site: www.nystax.gov NORTH CAROLINA: Individuals domi- ciled inNorthCarolina 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 from6per- cent for taxable income up to $12,750 for single or $21,250 for joint filers rising in three steps to8.25percent of taxable income over $120,000 for single filers and over $200,000 for joint filers. Residentsmust also report and pay a “use tax” on purchases made outside the state for use in North Carolina. Write: Department of Revenue, P.O. Box 25000, Raleigh, NC 27640-0640. Phone: toll-free 1 (877) 252-3052. Web site: www.dor.state.nc.us NORTH DAKOTA: Individuals domi- ciled inNorthDakota and serving outside the state are considered residents and are subject to tax on their entire income. The tax rate ranges from2.1 percent to amax- imum of 5.54 percent on taxable income over $336,550. Write: Office of State Tax Commissioner, State Capitol, 600 E. Boulevard Avenue, Dept 127, Bismarck, ND 58505-0599. Phone: (701) 328-2770. E-mail: taxinfo@nd.gov Web site: www.nd.gov/tax OHIO: Individuals domiciled inOhio are considered residents and their income is subject to tax, using the Federal Adjusted Gross Income figure as a starting base. For 2005, Ohio’s tax rate ranged from 0.712 percent to a maximum of 7.5 percent on taxable income over $200,000. For Tax Years 2006 to 2009, Ohio is phasing in a 4.2 percent reduction in total tax revenues each year, so 2006 rates will show small reductions across the full range. Write: Ohio Department of Taxation, Taxpayer Services Center, 4485 Northland Ridge Blvd, Columbus, OH 43229. Phone: toll-free 1 (800) 282-1780 or (614) 387- 0224. E-mail: Link throughWeb site’s “Contact Us” tab. Web site: www.tax.ohio.gov OKLAHOMA: Individuals domiciled in Oklahoma are considered residents andare subject to taxon their entire income regard- less of their physical presence in the state. The 2006 tax rate rises in eight stages to a maximum of 6.25 percent on taxable income over $10,500 for single filers and $21,000 for married filing jointly. Write: Oklahoma Tax Commission, Taxpayer Services Division, 2501 Lincoln Blvd., Oklahoma City, OK 73194-0009. Phone: (405) 521-3160. E-mail: otcmaster@tax.ok.gov Web site: www.oktax.state.ok.us OREGON: Individuals domiciled in Oregon are considered residents and are subject to taxon their entire income regard- less of their physical presence in the state. However, under a 1999 law, Oregon exempts domiciliaries who meet the for- eign residence requirement for the Foreign Earned Income Exclusion, even though they may be federal employees. 2006 tax rates range from5 percent to 9 percent on taxable income over $6,850 for single fil- ers andover $13,700 formarried filing joint- ly. Write:OregonDepartment ofRevenue, 955Center StreetN.E., Salem, OR 97301- 2555. Phone: (503) 378-4988. E-mail: questions.dor@state.or.us Web site: http://egov.oregon.gov/DOR PENNSYLVANIA: Pennsylvania tax authorities have ruled that a Pennsylvania resident in the U.S. Foreign Service is not on federal active duty for state tax purpos- es and his or her income is taxable com- pensation. For non-ForeignServicemem- bers, there is no tax liability for out-of-state income if the individual has nopermanent residence in the state, has a permanent res- idence elsewhere, and spendsnomore than 30 days in the state during the tax year. Filing a return is not required, but it is rec- ommended topreservedomicile status. File Form PA-40 for all income derived from Pennsylvania sources. Pennsylvania’s tax rate is a flat 3.07percent. Write: Common- wealth of Pennsylvania, Department of Revenue, Taxpayer Services Department, Harrisburg, PA 17128-1061. Phone: (717) 787-8201. E-mail: Link through the Web site’s “Contact Us” tab. Web site: www.revenue.state.pa.us PUERTO RICO: Individuals who are domiciled in Puerto Rico are considered residents and are subject to tax on their entire income regardless of their physical presence in the commonwealth. Normally, they may claim a credit with certain limi- tations, for income taxes paid to theUnited States on income from sources outside PuertoRico, and for any federal taxes paid. For rates see “Preguntas comunes” on the Web site. Write:DepartamentodeHacien- da, P.O. Box9024140, San Juan, PR 00902- 4140. Phone: (787) 721-2020, ext. 3611, or toll-free 1 (800) 981-9236. E-mail: infoserv@hacienda.gobierno.pr Web site: www.hacienda.gobierno.pr RHODE ISLAND: Individuals domi- ciled in Rhode Island are considered resi- dents and are subject to tax on their entire income regardless of their physical presence in the state. Rhode Island tax is calculat- ed based on the Federal Adjusted Gross Income figure, andwill generally be about 25percent of the federal tax liability. Refer to the tax division’s Web site not only for current information and handy filing hints, but also for forms and regulations to download. Write: Rhode Island Division of Taxation, Taxpayer Assistance Section, One Capitol Hill, Providence, RI 02908- 5801. Phone (401) 222-1040between8:30 a.m. and 4 p.m. EST. E-mail: txassist@tax.state.ri.us Web site: www.tax.state.ri.us SOUTH CAROLINA: Individualsdomi- ciled inSouthCarolina are considered res- idents and are subject to tax on their entire income regardless of their physical presence in the state. SouthCarolina imposes agrad- uated tax ranging from2.5 percent on the first $2,500, thenrising insix steps toamax- imumof 7percent for taxable income over $100,000. Write: SouthCarolinaTaxCom- A F S A N E W S