The Foreign Service Journal, January-February 2014

THE FOREIGN SERVICE JOURNAL | JANUARY-FEBRUARY 2014 69 AFSA NEWS 2013 AFSA TAX GUIDE rate for 2013 ranges in five brackets from 1 percent of taxable income to a maximum of $4,309.66 plus 9.3 percent of the excess over $99,584 for married filing jointly or over $49,744 for singles. For taxable income over $254,250 for singles and $508,500 for joint filers, there are three further steps up to a maximum of 12.3 percent. Non-resident domiciliaries are advised to file on Form 540NR. Write: Personal Income Taxes, Franchise Tax Board, P.O. Box 942840, Sacramento CA 94240-0040. Phone: toll-free 1 (800) 852-5711 (inside the U.S.); (916) 845- 6500 (outside the U.S.). E-mail: Link through the website’s “Contact Us” tab. Website: www.ftb.ca.gov COLORADO Individuals domiciled in Colorado are considered residents and are subject to tax on their entire income regardless of their physical presence in the state. Colorado’s tax rate is a flat 4.63 percent of federal taxable income plus or minus allowable modifications. Write: Department of Revenue, Taxpayer Service Division, State Capitol Annex, 1375 Sherman St., Denver CO 80261- 0005. Phone: (303) 238-7378. E-mail: Link through the website’s “Contact Us” tab on the “Taxes” tab. Website: www.colorado.gov/revenue CONNECTICUT Connecticut domiciliaries may qualify for non-resident tax treatment under either of two exceptions as follows: Group A: the domiciliary 1) did not maintain a permanent place of abode inside Connecticut for the entire tax year; and 2) main- tains a permanent place of abode outside the state for the entire tax year; and 3) spends not more than 30 days in the aggregate in the state during the tax year. Group B: the domi- ciliary 1) In any period of 548 consecutive days, is present in a foreign country for at least 450 days; and 2) during the 548- day period, is not present in Connecticut for more than 90 days; and 3) does not maintain a permanent place of abode in the state at which the domiciliary’s spouse or minor children are present for more than 90 days. Connecticut’s tax rate for married filing jointly rises from 3 percent on the first $20,000, in six steps to 6.7 percent of the excess over $500,000. For singles it is 3 percent on the first $10,000, rising in six steps to 6.7 percent of the excess over $250,000. Write: Department of Revenue Services, Taxpayer Services Division, 25 Sigourney St., Suite 2, Hartford CT 06106-5032. Phone: (860) 297-5962. E-mail: drs@po.state.ct.us Website: www.ct.gov/drs DELAWARE Individuals domiciled in Delaware are considered residents and are subject to tax on their entire income regardless of their physical presence in the state. Delaware’s gradu- ated tax rate rises in six steps from 2.2 percent of taxable income under $5,000 to 6.75 percent of taxable income over $60,000. Write: Division of Revenue, Taxpayers Assistance Section, State Office Building, 820 N. French St., Wilmington DE 19801. Phone (302) 577-8200. E-mail: personaltax@state.de.us Website: www.revenue.delaware.gov DISTRICT OF COLUMBIA Individuals domiciled in the District of Columbia are consid- ered residents and are subject to tax on their entire income regardless of their physical presence there. Individuals domi- ciled elsewhere are also considered residents for tax purposes