Page 50 - Foreign Service Journal - February 2013

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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 frst $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 frst
$12,500 for single flers or
$25,000 for joint flers, in
three steps to 6 percent for
over $50,000 for single flers
or $100,000 for joint flers.
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 flers or
$2,045 plus 8.5 percent over
$40,700 for married fling
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 fling singly
and $150,000 if fling 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 flers. 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 fat 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