The Foreign Service Journal - January/February 2018

82 JANUARY-FEBRUARY 2018 | THE FOREIGN SERVICE JOURNAL AFSA NEWS 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 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 6.9 percent of the excess over $500,000, and 6.99 percent over $1,000,000. For singles it is 3 percent on the first $10,000, rising in six steps to 6.9 percent of the excess over $250,000 and 6.99 per cent over $500,000. Write: Department of Revenue Services, 450 Columbus Blvd, Suite 1, Hartford CT 06103. Phone: (860) 297-5962. Website: www.ct.gov/drs Email: Contact through the “Contact us” page on the website. 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. Website: www.revenue.delaware.gov Email: personaltax@state.de.us 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 6.5 percent of excess over $40,000; $3,500 plus 8.5 percent of the excess over $60,000; $28,150 plus 8.75 percent of any excess above $350,000; and 8.95 percent over $1,000,000. Write: Office of Tax and Revenue, Customer Service Center, 1101 4th St. SW, Suite 270 West, Washington DC 20024. Phone: (202) 727-4829. Website: www.otr.cfo.dc.gov/ Email: taxhelp@dc.gov F LOR I DA Florida does not impose personal income, inheritance, gift or intangible personal property taxes. Property tax (homestead) 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 com- bined 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: (850) 488-6800 Website: http://dor.myflorida.com/dor/taxes Email: Link through the website, go to “Taxes,” then “Tax Information,” then “Questions?” 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, or contact through Georgia Tax Center (log in required). Website: http://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 8.25 percent for taxable income above $48,000 for single filers and $96,000 for joint filers. Write: Oahu District Office, Taxpayer Services Branch, P.O. Box 259, Honolulu HI 96809-0259. Phone: (800) 222-3229, or (808) 587-4242. Website: http://tax.hawaii.gov Email: Taxpayer.Services@hawaii.gov 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 satisfy- ing 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