The Foreign Service Journal, February 2013

50 FEBRUARY 2013 | THE FOREIGN SERVICE JOURNAL AFSA NEWS tax on their entire income regardless of their physical presence in the state. Ken- tucky’s tax rate ranges from 2 percent on the first $3,000 of taxable income to $4,166 plus 6 percent on all taxable income over $75,000. Write: Kentucky Department of Revenue, Frankfort, KY 40602. Phone: (502) 564-4581. E-mail: Link through the Web site’s “Contact Us” tab. Web site: www.revenue. ky.gov LOUISIANA Individuals domiciled in Louisiana are considered residents and are subject to tax on their entire income regardless of their physi- cal presence in the state. Louisiana’s tax rate for rises from 2 percent for the first $12,500 for single filers or $25,000 for joint filers, in three steps to 6 percent for over $50,000 for single filers or $100,000 for joint filers. Write: Taxpayer Services Divi- sion, Individual Income Tax Section, Louisiana Depart- ment of Revenue, P.O. Box 201, Baton Rouge LA 70821- 0201. Phone: (225) 219-0102. E-mail: Link through the Web site’s “Contact Us” tab. Web site: www.revenue.louisi- ana.gov MAINE Individuals domiciled in Maine are considered resi- dents and are subject to tax on their entire income. Since Jan. 1, 2007, however, there have been “safe harbor” pro- visions. Under the General Safe Harbor provision, Maine domiciliaries are treated as non-residents if they satisfy all three of the following conditions: 1) they did not maintain a permanent place of abode in Maine for the entire taxable year; 2) they maintained a permanent place of abode outside Maine for the entire taxable year; and 3) they spent no more than 30 days in the aggre- gate in Maine during the tax- able year. Under the Foreign Safe Harbor provision, Maine domiciliaries are treated as non-residents if they are present in a foreign country for 450 days in a 548-day period and do not spend more than 90 days in Maine during that period. Maine’s tax rate in 2012 rises in four bands from a minimum of 2 percent to a maximum of $1,023 plus 8.5 percent of Maine taxable income over $20,350 for single filers or $2,045 plus 8.5 percent over $40,700 for married filing jointly. Write: Maine Revenue Ser- vices, Income Tax Assistance, PO Box 9107, Augusta, ME 04332-9107. Phone: (207) 626-8475. E-mail: income.tax@maine. gov Web site: www.maine.gov/ revenue MARYLAND Individuals domiciled in Maryland are considered residents and are subject to tax on their entire income regardless of their physical presence in the state. Indi- viduals domiciled elsewhere are also considered residents for tax purposes for the portion of any calendar year in which they are physically present in the state for an aggregated total of 183 days or more. Maryland’s tax rate is $90 plus 4.75 percent of taxable income over $3,000 up to $100,000 if filing singly and $150,000 if filing jointly; it then rises in 4 steps to to $12,760 plus 5.75 percent of the excess of taxable income over $250,000 for singles or $15,072 plus 5.75 of the excess over $300,000 for married filers. In addition, Baltimore City and the 23 Maryland counties impose a local income tax, which is a percentage of the Maryland taxable income, using Line 31 of Form 502 or Line 9 of Form 503. The local factor varies from1.25 percent in Worcester County to 3.2 percent in Baltimore City, and in Montgomery, Prince George’s and Howard coun- ties (see Web site for details for all counties). Write: Comptroller of Mary- land, Revenue Administration Center, Taxpayer Service Section, Annapolis, MD 21411. Phone: toll-free 1 (800)MD- TAXES (1-800-638-2937), or (410) 260-7980. E-mail: taxhelp@comp.state. md.us Web site: www.maryland- taxes.com MASSACHUSETTS Individuals domiciled In Mas- sachusetts are considered residents and are subject to tax on their entire income regardless of their physical presence in the state. Sala- ries and most interest and dividend income are taxed at a flat rate of 5.25 percent. Some income (e.g., short- term capital gains) is taxed at 12 percent. Write: Massachusetts 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 income regardless of their physi- cal presence in the state. Michigan’s annualized tax rate for 2012 is 4.33 percent. For tax year 2013 it will be 2012 TAX GUIDE