The Foreign Service Journal, February 2013

52 FEBRUARY 2013 | THE FOREIGN SERVICE JOURNAL AFSA NEWS for singles, and $54,000 for joint filers. If AGI is over $173,650 (both single and joint filers), an additional tax rate of between 0.428 and 0.172 percent is imposed. Write: Department 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 personal income. There is a sales- and-use tax that varies from 6.85 percent to 8.1 percent depending on local jurisdic- tion. Additional ad 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 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, including sale of rental property. The inheritance tax was repealed in 2003. Applicable taxes apply to part-year residents. Write: Central Taxpayer Services, 109 Pleasant St., Concord, NH 03301. Phone: (603) 230-5920. Web site: www.nh.gov/rev- enue NEW JERSEY A New 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 permanent residence elsewhere and is not physi- cally in the state for more than 30 days during the tax year. Filing a return is not required (unless the non-res- ident has New Jersey-source income), but it is recom- mended 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, in three steps to 6.37 percent between $75,000 and $500,000, and a maximum of 8.97 percent on taxable gross income over $500,000. Write: State of New Jersey, New Jersey Division of Taxa- tion, Technical Information Branch, 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 New Mexico are considered residents and are subject to tax on their entire income regardless of their physical presence in the state. The basis for New Mexico’s calcu- lation is the Federal Adjusted Gross Income figure. Rates rise from a minimum of 1.7 percent in four steps to a maximum of 5.3 percent on New Mexico 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, P.O. Box 25122 Santa Fe, NM 87504- 5122 Phone: (505) 827-0700. E-mail: Link through “E-mail Us” tab at bottom of home page. Web site: www.tax.state. nm.us/ NEWYORK There is no tax liability for out-of-state income if the individual has no permanent residence in New York, has a permanent residence else- where 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 preserve domicile status. The tax rate rises in six steps from a minimum of 4 percent to 5.9 percent of taxable income over $20,000 for single filers and $40,000 for married filing jointly, 6.45 percent on taxable income over $75,000 (singles) and $150,000 (joint filers). and 6.65 per cent on taxable income over $200,000 (singles) or $300,000 (joint filers), over $1,000,000 (singles) and over $2,000,000 (joint filers) will be taxed at 8.82 percent. In New York City the maxi- mum rate is 3.648 percent over $90,000 and 3.876 per- cent over $500,000. Filing is required on Form IT-203 for revenue derived from New York sources. A 2001 opinion from the New York tax authorities stated that Foreign Service employees not domiciled in New York state but assigned to the U.S. United Nations office for a normal tour of duty would not be considered to be maintaining a perma- nent place of abode in New York state. Therefore, such individuals are not treated as resident individuals and are taxed as non-residents in New York state. AFSA can provide a copy of this opinion. Write: New York State Department of Taxation and 2012 TAX GUIDE