The Foreign Service Journal, January-February 2016

THE FOREIGN SERVICE JOURNAL | JANUARY-FEBRUARY 2016 75 AFSA NEWS 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. Email: Contact through the “Contact us” page on the website. 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 graduated tax rate rises in six steps from 2.2 percent of taxable income under $5,000 to 6.6 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. Email: personaltax@state.de.us Website: www.revenue.delaware.gov D I STR I CT OF COLUMB I A 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 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 270West, Washington DC 20024. Phone: (202) 727-4829. Email: taxhelp@dc.gov Website: www.cfo.washingtondc.gov/cfo/site/default.asp F LOR I DA Florida does not impose personal income, inheritance, gift or intangible personal property taxes. Property tax exemptions are only available if you own and permanently reside on the property. Sales and use tax is 6 percent. There are additional county sales taxes which could make the combined rate as high as 9.5 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. Email: Link through website. Go to “Taxes,” then “Contact Us,” then “Visit Our Tax Questions Page,” then “Send Us Your Ques- tion Electronically.” Website: http://dor.myflorida.com/dor/taxes/ GEORG I A 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 over $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. Email for questions: taxpayer.services@dor.ga.gov Website: www.dor.georgia.gov/taxes HAWA I I 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. Email: Taxpayer.Services@hawaii.gov Website: www.state.hi.us/tax I DAHO 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 2015, Idaho’s tax