The Foreign Service Journal, February 2013

THE FOREIGN SERVICE JOURNAL | FEBRUARY 2013 53 AFSA NEWS Finance, Personal Income Tax Information, W.A. Harriman Campus, Albany, NY 12227. Phone: (518) 457-5181. E-Mail: Link through Web site’s “Answer Center” tab. Web site: http://www.tax. ny.gov/ NORTH CAROLINA Individuals domiciled in North Carolina are con- sidered residents and are subject to tax on their entire income regardless of their physical presence in the state. North Carolina’s tax rate rises in three steps from 6 percent of taxable income up to $12,750 for single or $21,250 for joint filers, to 7.75 percent of North Carolina taxable income over $60,000 for single filers and over $100,000 for joint filers. Res- idents must also report and pay a “use tax” on purchases made outside the state for use in North Carolina. Write: North Carolina Department of Revenue, P.O. Box 25000, Raleigh, North Carolina, 27640-0640. Phone: toll-free 1 (877) 252- 3052. From overseas, call 1 (252) 467-9000. Web site: www.dor.state. nc.us NORTH DAKOTA Individuals domiciled in North Dakota and serv- ing outside the state are considered residents and are subject to tax on their entire income. For 2012 and later tax years, the tax rate ranges in five steps from 1.51 percent on North Dakota tax- able income up to $34,500 for singles and $57,700 for joint filers, 3.13 percent over $83,600 for singles and over $139, 350 for joint filers, to a maximum of 3.99 percent on taxable income over $379,150 for singles and joint filers. Write: Office of State Tax Commissioner, State Capitol, 600 E. Boulevard Ave., Dept. 127, Bismarck, ND 58505- 0599. Phone: (701) 328-1247. E-mail: individualtax@nd.gov Web site: www.nd.gov/tax OHIO Individuals domiciled in Ohio are considered residents and their income is subject to tax, using the Federal Adjusted Gross Income figure as a starting base. Ohio’s tax rate starts at a minimum of 0.587 percent on taxable income under $5,200, rising in eight steps to a maximum of 5.925 percent on taxable income over $208,500 for single and joint filers. Write: Ohio Department of Taxation, Taxpayer Services Center, P.O. Box 530, Colum- bus, OH 43216-0530. Phone: toll-free 1 (800) 282- 1780 or (614) 387-0224. E-mail: Link through Web site’s “Contact Us” tab. Web site: www.tax.ohio.gov OKLAHOMA Individuals domiciled in Oklahoma are considered residents and are subject to tax on their entire income regardless of their physical presence in the state. Okla- homa’s tax rate rises in eight stages to a maximum of 5.5 percent on taxable income over $8,700 for single filers and $15,000 for married fil- ing jointly. Write: Oklahoma Tax Com- mission, Income Tax, P.O. Box 26800, Oklahoma City, OK 73126-0800. Phone: (405) 521-3160. E-mail : otcmaster@tax. ok.gov Web site: www.oktax.state. ok.us OREGON Individuals domiciled in Oregon are considered residents and are subject to tax on their entire income regardless of their physical presence in the state. Under a 1999 law, however, Oregon exempts domiciliaries who meet the foreign residence requirement for the Foreign Earned Income Exclusion, even though they may be federal employees. For 2012, Oregon’s tax rate rises on three steps from 5 percent Whether serving at home or abroad, being a member of the Foreign Service does not have to complicate your taxes if you have the right CPA firm on your side. • Audit, Reviews and Compilations • Estate Planning • Litigation Support • Mergers and Acquisitions • Tax Efficiency Planning and Strategies • Sucession Planning Contact Us for Tax Planning, Compliance and Preparation. jlorenz@lhmp.com • w ww.lhmp.com Tel: (626) 744-5100 • Fax: (626) 744-5110 100 East Corson Street, Suite 200 Pasadena, CA 91103