The Foreign Service Journal, February 2013

THE FOREIGN SERVICE JOURNAL | FEBRUARY 2013 51 AFSA NEWS 4.25 percent. Some Michigan cities impose an additional 1- or 2-percent income tax. Detroit imposes an additional 2.5-percent tax. Write: Michigan Department of Treasury, Lansing, MI 48922. Phone: toll-free (517) 373- 3200. E-mail: treasIndTax@michi- gan.gov Web site: www.michigan.gov/ treasury MINNESOTA Individuals domiciled in Minnesota are considered residents and are subject to tax on their entire income regardless of their physical presence in the state. Minne- sota’s tax rate in 2012 is 5.35 percent on taxable income over $23,670 for singles or $34,590 for married joint fil- ers, rising in three steps to a maximum of 7.85 percent on taxable income over $77,731 for single filers or $137,431 for married filing jointly. Write: Minnesota Depart- ment of Revenue, Mail Station 5510, Saint Paul, MN 55146-5510. Phone: (651) 296-3781. E-mail: Use the “Contact Us” tab on the website Web site: www.taxes.state. mn.us MISSISSIPPI Individuals domiciled in Mississippi are considered residents and are subject to tax on their entire income regardless of their physi- cal 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 taxpay- ers, whether filing singly or jointly. Write: Department of Rev- enue, 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 in Missouri is considered a non-resident, and is not liable for tax on Missouri income 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 percent of the excess over $9,000. 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. Mon- tana’s tax rate for 2012 rises in six steps from 1 percent of taxable income under $2,700 rising in 7 steps to to a maximum of 6.9 percent of taxable income over $16,400. 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: http://revenue. mt.gov/default.mcpx NEBRASKA Individuals domiciled in Nebraska are considered residents and are subject to tax on their entire income regardless of their physical presence in the state. The 2012 individual income tax rates range in four steps from a minimum of 2.56 percent to a maximum of 6.84 percent of the excess over $27,000