The Foreign Service Journal, February 2009

52 F O R E I G N S E R V I C E J O U R N A L / F E B R U A R Y 2 0 0 9 MONTANA: Individuals domiciled in Montana are considered residents and are subject to tax on their entire income re- gardless of their physical presence in the state. Montana’s tax rate for 2008 rises in six steps from 1 percent of taxable income under $2,600 to amaximumof 6.9 percent of taxable income over $15,600. See the Web site for various deductions and ex- emptions.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 tax on their entire income re- gardless of their physical presence in the state. The 2008 individual income tax rates range in four steps from a minimum of 2.56 percent to a maximum of $2,173.82 plus 6.84 percent of the excess over $54,000 for joint filers. Write: Department of Rev- enue, 301 Centennial Mall South, P.O. Box 94818, Lincoln NE 68509-4818. Phone (402) 471-5729. E-mail: Link through the Web site “Con- tact Us” page. Web site: www.revenue.state.ne.us NEVADA: Nevada does not tax per- sonal income. There is a sales-and-use tax of between 6.5 and 7.75 percent, depend- ing on the county, and an ad valorem per- sonal and real property tax. Write: Nevada Department of Taxation, 1550 College Pkwy., Suite 115, Carson City NV 89706. Phone: (775) 684-2000. Web site: www.tax.state.nv.us NEW HAMPSHIRE: The state im- poses no personal income tax on earned income and no general sales tax. The state does levy, among other taxes, a 5-percent tax on interest and dividend income of more than $2,400 annually for single filers ($4,800 annually for joint filers) and an 8.5-percent tax on business profits includ- ing sale of rental property. The inheritance tax was repealed in 2003. Applicable taxes apply to part-year residents. Write: Tax- payerAssistanceOffice, 109 Pleasant Street, Concord NH 03301. Phone: (603) 271-2191. Web site: www.nh.gov/revenue NEW JERSEY: ANew Jersey domicil- iary is considered a non-resident for New Jersey tax purposes 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 it is rec- ommended in order to preserve domicile status. Filing is required on Form 1040- NR for revenue derived from in-state sources. Tax liability is calculated as a vari- able lump sum plus a percentage from a minimum of 1.4 percent of taxable gross income up to $20,000, to a maximum of 8.97 percent on taxable gross income over $500,000. Write: State of New Jersey, New Jersey Division of Taxation, Office of In- formation and Publications, P.O. Box 281, Trenton NJ 08695-0281. Phone: (609) 292-6400. E-mail: Link through the Web site’s “Contact Us” page. 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 in- come regardless of their physical presence in the state. The basis for New Mexico’s calculation is the Federal Adjusted Gross Income figure. For the 2008 tax year, the state has a graduated rate table with four brackets, ranging from 1.7 percent to a maximum of 4.9 percent on New Mexico taxable income over $16,000 for single fil- ers and $24,000 for married filing jointly. Write: NewMexico Taxation and Revenue Department, Tax Information and Policy Office, 1100 St. Francis Drive, P.O. Box 630, Santa Fe NM 87504-0630. Phone: (505) 827-0700. E-mail: Link through “E-mail Us” tab at bottom of home page. Web site: www.state.nm.us/tax NEW YORK: There is no tax liability for out-of-state income if the individual has no permanent residence in New York, has a permanent residence elsewhere and is not present in the state more than 30 days during the tax year. Filing a return is not required, but it is recommended to pre- serve domicile status. The tax rate rises in four steps from a minimum of 4 percent to a maximum of 6.85 percent of taxable income over $20,000 for single filers and $40,000 for married filing jointly. In New York City the maximum rate is 3.648 per- cent. Filing is required on Form IT-203 for revenue derived fromNewYork sources. A 2001 opinion from the NewYork tax authorities stated that FS employees not domiciled in New York State but assigned to the U.S. UnitedNations office for a nor- mal tour of duty would not be considered to be maintaining a permanent place of abode in New York State. Therefore, such individuals are not treated as resident in- dividuals and are taxed as non-residents in NewYork State. Write: NewYork State De- partment of Taxation and Finance, Per- sonal 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 inNorth Carolina are considered res- idents and are subject to tax on their entire income regardless of their physical pres- ence in the state. The tax rate rises in three steps from 6 percent of taxable income up to $12,750 for single or $21,250 for joint filers, to 7.75 percent (for 2008 and subse- quent years) of taxable income over $120,000 for single filers and over $200,000 for joint filers. Residents must also report and pay a “use tax” on purchases made outside the state for use inNorth Carolina. Write: Department of Revenue, P.O. Box 27431, Raleigh NC 27611. Phone: toll-free 1 (877) 252-3052. From overseas, call 1 (252) 467-9000. Web site: www.dor.state.nc.us NORTH DAKOTA: Individuals domi- ciled in North Dakota and serving outside the state are considered residents and are subject to tax on their entire income. For 2008 the tax rate ranges from 2.1 percent on taxable income up to $32,550, to amax- imum of 5.54 percent on taxable income over $357,700. Write: Office of State Tax Commissioner, State Capitol, 600 E. Boule- vard Ave., Dept 127, Bismarck ND 58505- 0599. Phone: (701) 328-2770. E-mail: taxinfo@nd.gov Web site: www.nd.gov/tax OHIO: Individuals domiciled in Ohio are considered residents and their income is subject to tax, using the Federal Adjusted A F S A N E W S