The Foreign Service Journal, February 2012

A F S A N E W S timore City and the 23 Maryland coun- ties impose a local income tax, which is a percentage of theMaryland taxable in- come, using Line 31 of Form502 or Line 9 of Form 503. The local factor varies from 1.25 percent in Worcester County to 3.2 percent in Baltimore City and in Montgomery, Prince George’s and Howard counties (seeWeb site for details for all counties). Write: Comptroller of Maryland, Revenue Administration Center, Taxpayer Service Section, An- napolis MD 21411. Phone: toll-free 1 (800) 638-2937, or (410) 260-7980. E-mail: taxhelp@comp.state.md.us Web site: www.marylandtaxes.com MASSACHUSETTS: Individuals domiciled in Massachusetts are consid- ered residents and are subject to tax on their entire income regardless of their physical presence in the state. Salaries and most interest and dividend income are taxed at a flat rate of 5.3 percent. Some income (e.g., short-term capital gains) is taxed at 12 percent. Write:Mas- sachusetts Department of Revenue, Tax- payer Services Division, P.O. Box 7010, Boston MA 02204. 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 in- come regardless of their physical pres- ence in the state. Michigan’s tax rate remains 4.35 percent. Some Michigan cities impose an additional 1- or 2-per- cent income tax. Detroit imposes an ad- ditional 2.5-percent tax. Write: Michi- gan Department of Treasury, Lansing MI 48922. Phone: toll-free (517) 373-3200. E-mail: treasIndTax@michigan.gov Web site: www.michigan.gov/treasury MINNESOTA: Individuals domiciled in Minnesota are considered residents and are subject to tax on their entire in- come regardless of their physical pres- ence in the state. Minnesota’s tax rate is either 5.35 percent, 7.05 percent, or a maximumof 7.85 percent on taxable in- come over $75,891 for single filers or $134,171 for married filing jointly in 2011. Write: Minnesota Department of Revenue, 600 N. Robert St., Saint Paul MN 55101. Phone: (651) 296-3781. E-mail: indinctax@state.mn.us Web site: www.taxes.state.mn.us MISSISSIPPI: Individuals domi- ciled in Mississippi are considered resi- dents 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 percent on the next $5,000 and 5 percent on taxable income over $10,000 for all taxpayers, whether filing singly or jointly. Write: Depart- ment of Revenue, 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.dor.ms.gov MISSOURI: An individual domiciled inMissouri 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 formore 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 percent of the excess over $9,000. File a return yearly with Form MONRI. Write: Individual Income Tax, P.O. Box 2200, Jefferson 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 regardless of their physical presence in the state. Montana’s tax rate for 2011 rises in six steps from 1 percent of tax- able income under $2,700 to a maxi- mum of 6.9 percent of taxable income over $16.000. See the Web site for vari- ous 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 inNebraska are considered residents and are subject to tax on their entire income regardless of their physical presence in the state. The 2011 individual income tax rates range in four steps from a min- imum of 2.56 percent to a maximum of 6.84 percent of the excess over $54,010 for single and joint filers. If AGI is over $169,550 (both single and joint filers), an additional tax rate of between 0.172 and 0.428 percent is 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 that varies from 6.85 percent to 8.1 percent depending on local jurisdiction. Additional ad valorempersonal and real property taxes are also levied. Write: Ne- vada Department of Taxation, 1550 Col- lege Pkwy., Suite 115, Carson City NV 89706. Phone: (775) 684-2000. Web site: www.tax.state.nv.us NEW HAMPSHIRE: The state im- 42 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 1 2