The Foreign Service Journal, February 2009

F E B R U A R Y 2 0 0 9 / F O R E I G N S E R V I C E J O U R N A L 51 A F S A N E W S Phone: toll-free 1 (800) MD-TAXES, or (410) 260-7980. E-mail: taxhelp@comp.state.md.us Web site: www.marylandtaxes.com MASSACHUSETTS: Individuals domi- ciled in Massachusetts are considered res- idents and are subject to tax on their entire income regardless of their physical pres- ence in the state. Salaries and most inter- est and dividend income are taxed at a flat rate of 5.3 percent. Some income (e.g., short-termcapital gains) is taxed at 12 per- cent. Write:Massachusetts Department of Revenue, Taxpayer Services Division, 200 Arlington Street, Chelsea MA 02150. Phone: (617) 887-6367. 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 tax on their entire income re- gardless of their physical presence in the state. Michigan’s tax rate is 4.35 per cent (up from 3.9 percent as of Oct. 1, 2007). Some Michigan cities impose an addi- tional 1- or 2-percent income tax. Detroit imposes an additional 2.5-percent tax. Write: Michigan Department of Treasury, 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 re- gardless of their physical presence in the state. Minnesota’s tax rate is either 5.35 percent, 7.05 percent, or a maximum of 7.85 percent on taxable income over $71,591 for single filers or $126,581 for married filing jointly. 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 inMississippi are considered residents and are subject to tax on their entire income re- gardless of their physical presence in the state. Mississippi’s tax rate is 3 percent on the first $5,000 of taxable income, 4 per- cent on the next $5,000 and 5 percent on taxable income over $10,000. Write: Mis- sissippi State Tax Commission, P.O. Box 1033, Jackson MS 39215-1033. Phone: (601) 923-7000. E-mail: Link through the Web site’s “Contact Us” tab. Web site: www.mstc.state.ms.us MISSOURI: An individual domiciled in Missouri is considered a non-resident, and is not liable for tax on Missouri in- come if the individual has no permanent residence in Missouri, has a permanent residence elsewhere, and is not physically 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. Any taxable income over $9,000 is taxed at a rate of 6 percent. File a return yearly with FormMO-NRI. Write: Individual Income Tax, P.O. Box 2200, Jef- ferson City MO 65105-2200. Phone: (573) 751-3505. E-mail: income@dor.mo.gov Web site: www.dor.mo.gov