The Foreign Service Journal, January-February 2015

68 JANUARY FEBRUARY 2015 | THE FOREIGN SERVICE JOURNAL TEXAS There is no state personal income tax. Write: Texas Comptroller, P.O. Box 13528, Capitol Station, Austin TX 78711-3528. Phone: (800) 252-5555. Email: comptroller.help@cpa.state.tx.us Website: www.window.state.tx.us UTAH Utah has a flat tax of 5 percent on all income. 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 pres- ence in the state. 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. Email: Link through the website’s “Contact Us” tab. Website: www.tax.utah.gov VERMONT Individuals domiciled in Vermont are considered residents and are subject to tax on their entire income regardless of their physical presence in the state. The 2014 tax rate ranges from 3.55 percent on taxable income under $36.900 for singles and $61,600 for joint filers to a maximum of 8.95 percent on taxable income over $405,100 for singles and joint filers. Write: Vermont Department of Taxes, Taxpayer Services Divi- sion, 133 State St., Montpelier VT 05633-1401. Phone: (802) 828-2865. Email: Link through the website’s “Contact Us” tab. Website: www.state.vt.us/tax VIRGINIA Individuals domiciled in Virginia are considered residents and are subject to tax on their entire income regardless of their physical presence in the state. Individuals 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 183 days or more. These individu- als should file using Form 760. In addition, Virginia requires non-residents to file Form 763 if their Virginia Adjusted Gross Income (which includes any federal salary paid during time they are residing in Virginia) exceeds $11,950 for single filers and married filing separately, or $23,900 for married filing jointly. Individual tax rates are: 2 percent if taxable income is less than $3,000; $60 plus 3 percent of excess over $3,000 if taxable income is between $3,000 and $5,000; $120 plus 5 percent of excess over $5,000 if taxable income is between $5,000 and $17,000; and $720 plus 5.75 percent if taxable income is over $17,000. In addition, using Form R-1H, Virginia allows employers of household help to elect to pay state unemployment tax annually instead of quarterly. Write: Virginia Department of Taxation, Oce of Customer Services, P.O. Box 1115, Richmond VA 23218-1115. Phone: (804) 367-8031. Email: Link through the website’s “Contact Us” tab. Website: www.tax.virginia.gov WASHINGTON There is no state income tax and no tax on intangibles such 2014 AFSA TAX GUIDE