The Foreign Service Journal, January-February 2016

THE FOREIGN SERVICE JOURNAL | JANUARY-FEBRUARY 2016 81 AFSA NEWS and thus their income is taxable compensation. For non-Foreign Service state residents, there is no tax liability for out-of-state income if the individual has no permanent residence in the state, has a permanent residence elsewhere, and spends no more than 30 days in the state during the tax year. However, Pennsylvania does not consider government quarters overseas to be a “per- manent residence elsewhere.” Filing a return is not required, but it is recommended to preserve domicile status. File FormPA-40 for all income derived fromPennsylvania sources. Write: Commonwealth of Pennsylvania, Department of Revenue, Taxpayer Services Department, Harrisburg PA 17128-1061. Phone: (717) 787-8201. Email: Link through the website’s “Contact Us” tab. Website: www.revenue.pa.gov PUERTO R I CO Individuals who are domiciled in Puerto Rico are considered residents and are subject to tax on their entire income regard- less of their physical presence in the commonwealth. Normally, they may claim a credit with certain limitations for income taxes paid to the United States on income from sources outside Puerto Rico. Taxes range from 7 percent of taxable income up to $25,000 to 33 percent of the taxable income over $61,500 for all taxpayers. Write: Departamento de Hacienda, P.O. Box 9024140, San Juan PR 00902-4140. Phone: (787) 727-2020. Email: infoserv@hacienda.gobierno.pr Website: www.hacienda.gobierno.pr RHODE I S LAND Individuals domiciled in Rhode Island are considered residents and are subject to tax on their entire income regardless of their physical presence in the state. The 2015 Rhode Island tax rate is 3.75 percent of taxable income up to $60,550 for all filers, 4.75 percent for income over $59,600 and 5.99 percent of taxable income over $137,650 for all filers. Also, a 2010 change treats capital gains as ordinary taxable income. Refer to the tax divi- sion’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. Email: Tax.Assist@tax.ri.gov Website: www.tax.state.ri.us SOUTH CAROL I NA Individuals domiciled in South Carolina are considered residents and are subject to tax on their entire income regardless of their physical presence in the state. South Carolina’s 2015 tax rates