The Foreign Service Journal, February 2011

valorem personal and real property taxes are also levied. 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 inter- est 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 busi- ness profits, including sale of rental property. The inheritance tax was repealed in 2003. Applicable taxes apply to part-year residents. Write: Central Taxpayer Services, 109 Pleas- ant St., Concord NH 03301. Phone: (603) 271-2191. Web site: www.nh.gov/revenue NEW JERSEY: ANew Jersey domiciliary is considered a non-resident for New Jersey tax purposes if the individual has no perma- nent residence in New Jersey, has a perma- nent residence elsewhere and is not physically in the state for more than 30 days during the tax year. Filing a return is not required (un- less the non-resident has New Jersey-source income), but it is recommended 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 variable lump sum plus a percentage from a minimum of 1.4 percent of taxable gross income up to $20,000, to amaximumof 8.97 percent on taxable gross income over $500,000. Write: State of New Jersey, New Jersey Division of Taxation, Office of Infor- mation 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 NewMexico are considered residents and are subject to tax on their entire income regard- less of their physical presence in the state. The basis for NewMexico’s calculation is the Federal Adjusted Gross Income figure. For the 2010 tax year, the state has a graduated rate table with seven brackets, ranging from 1.7 percent to a maximum of 4.9 percent on NewMexico taxable income over $16,000 for single filers and $24,000 for married filing jointly. Write: New Mexico Taxation and Revenue Department, Tax Information and Policy Office, 1100 St. Francis Dr., P.O. Box 630, Santa Fe NM 87504-0630. Phone: (505) 827-0908. E-mail: Link through “E-mail Us” tab at bottom of 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 inNewYork, has a per- manent residence elsewhere and is not pres- ent in the state more than 30 days during the tax year. Filing a return is not required, but it is recommended to preserve domicile status. The tax rate rises in four steps from a mini- mum 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. For the 2010 tax year, however, tax- able income over $200,000 (singles) or $300,000 (joint filers) will be taxed at 7.85 percent; over $500,000 (single and joint fil- A F S A N E W S F E B R U A R Y 2 0 1 1 / F O R E I G N S E R V I C E J O U R N A L 65