The Foreign Service Journal, February 2010

5.35 percent, 7.05 percent, or amaximum of 7.85 percent on taxable income over $74,651 for single filers or $131,971 for married filing jointly. Write: Department of Revenue, Mail Station 5510, St. 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 regardless 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, for all tax- payers, whether filing singly or jointly. Write: Mississippi 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 taxable income. Any taxable income over $9,000 is taxed at a rate of $315 plus 6 per- cent of the excess over $9,000. File a re- turn yearly with Form MO-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 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 2009 rises in six steps from1 percent of taxable income under $2,600 to a maximum of 6.9 per- cent of taxable income over $15,400. See the Web site for various deductions and exemptions.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 at the bottom of the page. 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 2009 individual income tax rates range in four steps fromaminimum of 2.56 percent to a maximum of $1,086.91 of the excess over $27,000 for single filers, and $2,173.82 plus 6.84 per- cent of the excess over $54,000 for joint fil- ers. If Adjusted Gross Income is over $166,800 (both single and joint filers), ad- ditional tax rates of between 0.172 and 0.428 percent are imposed. Write: De- partment 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: Nevada does not tax per- sonal income. There is a sales and use tax of 6.85 percent until 2011. Individual counties may add up to 0.875 percent, as well as an ad valorem personal 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 imposes 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 in- cluding sale of rental property. The in- heritance tax was repealed in 2003. Applicable taxes apply to part-year resi- dents. Write: Taxpayer Assistance Office, 109 Pleasant Street, Concord NH 03301. Phone: (603) 271-2191. Web site: www.nh.gov/revenue NEW JERSEY: A New 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 recommended in order to preserve domi- cile status. Filing is required on Form 1040-NR for revenue derived from in- state sources. Tax liability is calculated as a variable lump sum plus a percentage fromaminimumof 1.4 percent of taxable gross income up to $20,000, to a maxi- mum of 8.97 percent on taxable gross in- come over $500,000. For the 2009 tax year only, rates have been changed to 8 percent for taxable income from $400,000 to $500,000, 10.25 percent from $500,000 to $1,000,000, and 10.75 percent over $1,000,000. Write: State of New Jersey, New Jersey Division of Taxation,Office of Information 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/taxa- tion 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 2009 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 NewMexico 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 Web site home page. Web site: www.tax.state.nm.us NEW YORK: There is no tax liability for out-of-state income if the individual has no permanent residence in NewYork, 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 F E B R U A R Y 2 0 1 0 / F O R E I G N S E R V I C E J O U R N A L 67