The Foreign Service Journal, January-February 2016

74 JANUARY-FEBRUARY 2016 | THE FOREIGN SERVICE JOURNAL STATE OVERVIEWS ALABAMA Individuals domiciled in Alabama are considered residents and are subject to tax on their entire income regardless of their physical presence in the state. Alabama’s individual income tax rates range from 2 percent on taxable income over $500 for single taxpayers and $1,000 for married filing jointly, to 5 percent over $3,000 for single taxpayers and $6,000 for married filing jointly. Write: Alabama Department of Revenue, 50 N. Ripley, Mont- gomery AL 36104. Phone: (334) 353-0602. Email: Link through the website, “About Us,” then “Contacts,” then “Income Tax.” Website: www.ador.state.al.us ALASKA Alaska does not tax individual income or intangible or per- sonal property. It has no state sales and use, franchise or fidu- ciary tax. However, some municipalities levy sales, property and use taxes. Write: State Office Building, 333 West Willoughby Ave., 11th Floor, P.O. Box 110420, Juneau AK 99811-0420. Phone: (907) 465-2320. Website: www.tax.state.ak.us AR I ZONA Individuals domiciled in Arizona are considered residents and are taxed on any income that is included in the federal adjusted gross income, regardless of their physical presence in the state. Arizona’s tax rate ranges in five brackets from a minimum of 2.59 percent to a maximum of 4.54 percent of taxable income over $300,000 for married filing jointly or $150,000 for single filers. Write: Arizona Department of Revenue, Taxpayer Information & Assistance, P.O. Box 29086, Phoenix AZ 85038-9086. Phone: (602) 255-3381. Email: For general questions: taxpayerassistance@azdor.gov Website: www.azdor.gov ARKANSAS Individuals domiciled in Arkansas are considered residents and are taxed on their entire income regardless of their physical pres- ence in the state. The Arkansas tax rate ranges in six brackets from a minimum of 2.5 percent to a maximum of 7 percent of net taxable income over $35,099. Write: Department of Finance and Administration, Income Tax Section, P.O. Box 3628, Little Rock AR 72203-3628. Phone: (501) 682-1100. Email: Use Contact Form on “Contact Us” page. Website: www.arkansas.gov/dfa CAL I FORN I A Foreign Service employees domiciled in California must establish non-residency to avoid liability for California taxes (see Franchise Tax Board Publication 1031). However, a “safe harbor” provision allows anyone domiciled in state but who is out of the state on an employment-related contract for at least 546 consecutive days to be considered a non-resident. This applies to most FS employees and their spouses, but members domiciled in California are advised to study FTB Publication 1031 for exceptions and exemptions. The Califor- nia tax rate for 2015 ranges in eight brackets from 1 percent of taxable income under $7,850 for singles and $15,770 for joint filers to a maximum of 12.3 percent on taxable income over $526,443 for singles and $1,052,886 for joint filers. Non-resi- dent 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.). Email: 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, P.O. Box 17087, Denver CO 80217-0087. Phone: (303) 238-7378. Email: Link through the website’s “Contact Us” tab on the “Taxation” page. Website: www.colorado.gov/revenue CONNECT I CUT Connecticut domiciliaries may qualify for non-resident tax treat- ment 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) maintains 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 domiciliary 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