The Foreign Service Journal, January-February 2014

76 JANUARY-FEBRUARY 2014 | THE FOREIGN SERVICE JOURNAL AFSA NEWS 2013 AFSA TAX GUIDE dents and are subject to tax on their entire income regardless of their physical presence in the state. The Rhode Island tax rate is 3.75 percent of taxable income up to $58,600 for all filers, 4.75 percent for income over $58,600 and 5.99 percent of taxable income over $133,250 for all filers. Also, a 2010 change treats capital gains as ordinary taxable income. Refer to the tax division’s website for current information and handy filing hints, as well as for forms and regulations. Write: Rhode Island Division of Taxation, Taxpayer Assistance Section, One Capitol Hill, Providence RI 02908-5801. Phone (401) 574-8829, Option #3. E-mail: txassist@tax.state.ri.us Website: www.tax.state.ri.us SOUTH CAROLINA Individuals domiciled in South Carolina are considered resi- dents and are subject to tax on their entire income regardless of their physical presence in the state. South Carolina imposes a graduated tax rising in six steps from 3 percent on the first $5,700 of South Carolina taxable income to a maximum of 7 percent of taxable income over $14,350. Write: South Carolina Tax Commission, P.O. Box 125, Columbia SC 29214. Phone: (803) 898-5709. E-mail: iitax@sctax.org or through the Contact Us tab. Website: www.sctax.org SOUTH DAKOTA There is no state income tax and no state inheritance tax. State sales and use tax is 4 percent; municipalities may add up to an additional 2.75 percent. Write: South Dakota Department of Revenue, 445 E. Capitol Ave., Pierre SD 57501-3185. Phone: (605) 773-3311. E-mail: Link through the website’s “Contact Us” tab. Website: www.dor.sd.gov TENNESSEE Salaries and wages are not subject to state income tax, but Tennessee imposes a 6-percent tax on most dividends and interest income of more than $1,250 (single filers) or $2,500 (joint filers) in the tax year. Write: Tennessee Department of Revenue (Attention: Taxpayer Services), 500 Deaderick St., Nashville TN 37242. Phone: (615) 532-6439. E-mail: TN.Revenue@tn.gov Website: www.state.tn.us/revenue TEXAS There is no state personal income tax. Write: Texas Comptroller, P.O. Box 13528, Capitol Station Aus- tin TX 78711-3528. Phone: (800) 252-5555. E-mail: comptroller.help@cpa.state.tx.us Website: www.window.state.tx.us UTAH Individuals domiciled in Utah are considered residents and are subject to Utah state tax. Utah requires that all Federal Adjusted Gross Income reported on the federal return be reported on the state return regardless of the taxpayer’s physical presence in the state. Utah has a flat tax of 5 percent on all income. Some taxpayers will be able to claim either a taxpayer tax credit or a retirement tax credit, or both (see website for explanation). Write: Utah State Tax Commission, Taxpayer Services Division, 210 North 1950 West, Salt Lake City UT 84134. Phone: toll-free (800) 662-4335, or (801) 297-2200. E-mail: Link through the website’s “Contact Us” tab. Website: www.tax.utah.gov 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 • Outsourced Accounting • Tax Efficiency Planning and Strategies • Sucession Planning Contact Us for Tax Planning, Compliance and Preparation. jlorenzen@lhmp.com • www.lhmp.com Tel. (626) 744-5100 • Fax: (626) 744-5110 100 East Corson Street, Suite 200 Pasadena, CA 91103