The Foreign Service Journal, January-February 2014

70 JANUARY-FEBRUARY 2014 | THE FOREIGN SERVICE JOURNAL AFSA NEWS 2013 AFSA TAX GUIDE Information,” then “Questions?” Website: dor.myflorida.com/dor/ GEORGIA Individuals domiciled in Georgia are considered residents and are subject to tax on their entire income regardless of their physical presence in the state. Georgia has a graduated tax rate rising in six steps to a maximum of 6 percent of taxable income of $10,000 and above for joint married filers and $7,000 for single filers. Write: Georgia Department of Revenue, Taxpayer Services Division, 1800 Century Blvd.NE, Atlanta GA 30345-3205. Phone: (877) 423-6711 Option #2. E-mail for questions: taxpayer.services@dor.ga.gov Website: etax.dor.ga.gov/ HAWAII Individuals domiciled in Hawaii are considered residents and are subject to tax on their entire income regardless of their physical presence in the state. Hawaii’s tax rate rises in 12 steps from 1.4 percent on taxable income below $2,400 for single filers and $4,800 for joint filers, to a maximum of 11 percent for taxable income above $200,000 for single filers and $400,000 for joint filers.  Write: Oahu District Office, Taxpayer Services Branch, P.O. Box 259, Honolulu HI 96809-0259. Phone: toll-free 1 (800) 222-3229, or (808) 587-4242. E-mail: Taxpayer.Services@hawaii.gov Website: www.state.hi.us/tax IDAHO Individuals domiciled in Idaho for an entire tax year are considered residents and are subject to tax on their entire income. However, you are considered a non-resident if: 1) you are an Idaho resident who lived outside of Idaho for at least 445 days in a 15-month period; and 2) after satisfying the 15-month period, you spent fewer than 60 days in Idaho during the year; and 3) you did not have a personal residence in Idaho for yourself or your family during any part of the calendar year; and 4) you did not claim Idaho as your federal tax home for deducting away-from home expenses on your federal return; and 5) you were not employed on the staff of a U.S. senator; and 6) you did not hold an elective or appointive office of the U.S. government other than the armed forces or a career appointment in the U.S. Foreign Service (see Idaho Code Sections 63-3013 and 63-3030). In 2013 Idaho’s tax rate rises in eight steps from a minimum of 1.6 percent to a maximum 7.4 percent on the amount of Idaho taxable income over $10,568 for singles and $21,136 for married filers. A non-resident must file an Idaho income tax return if his or her for the portion of any calendar year in which they are physi- cally present in the District for 183 days or more. The District’s tax rate is 4 percent if income is less than $10,000; $400 plus 6 percent of excess over $10,000 if between $10,000 and $40,000; $2,200 plus 8.5 percent of excess over $40,000; and $28,550 plus 8.95 percent of any excess above $350,000 Write: Office of Tax and Revenue, Customer Service Center, 1101 4th St. SW, Suite W270, Washington DC 20024. Phone: (202) 727-4829 Email: taxhelp@dc.gov Website: cfo.washingtondc.gov/cfo/site/default.asp FLORIDA Florida does not impose personal income, inheritance, gift or intangible personal property taxes. Sales and use tax is 6 percent, with local additions ranging from 0.25 to 2.5 percent. Write: Taxpayer Services, Florida Department of Revenue, 5050 W. Tennessee St., Bldg. L, Tallahassee FL 32399-0100. Phone: toll-free 1 (800) 352-3671, or (850) 488-6800. E-mail: Link through website. Go to “Taxes,” then “Tax David L. Mortimer, CPA 5500 Holmes Run Parkway C4 Alexandria VA 22314 Tel: (703) 743-0272 Fax: (202) 204-5199 E-mail: David@mytaxcpa.net Web site: www.mytaxcpa.net F I RST C ONSULTAT I ON F REE • Income tax services • Financial planning • Practiced before the IRS • Electronic tax filing • Member AICPA David L. Mortimer, CPA, has more than 20 years of experience in tax planning, research and com- pliance. This experience includes developing tax minimization strategies, planning business trans- actions and tax audit representation. America Counts on CPAs