The Foreign Service Journal - January/February 2018

88 JANUARY-FEBRUARY 2018 | THE FOREIGN SERVICE JOURNAL AFSA NEWS 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: (800) 662-4335, Option “0” or (801) 297-2200, Option “0”. Website: www.tax.utah.gov Email: Link through the website’s “Contact Us” tab. 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 2017 tax rate ranges from 3.55 percent on taxable income under $37,950 for singles and $63,350 for joint filers to a maximum of 8.95 percent on tax- able income over $416,700 for singles and joint filers. Write: Vermont Department of Taxes, Taxpayer Services Division, 133 State St., Montpelier VT 05633-1401. Phone: (802) 828-2865. Website: www.tax.vermont.gov Email: tax.individualincome@vermont.gov or through the website’s “Contact Us” tab. V I RG I N I A 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 else- where are also considered residents for tax purposes for the portion of any calendar year in which they are physically pres- ent in the state for 183 days or more. These individuals should file using Form 760. In addition, Virginia requires non-resi- dents 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 mar- ried 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, Office of Customer Services, P.O. Box 1115, Richmond VA 23218-1115. Phone: (804) 367-8031. Website: www.tax.virginia.gov Email: Link through the website’s “Contact Us” tab. WASH I NGTON There is no state income tax and no tax on intangibles such as bank accounts, stocks and bonds. Residents may deduct Washington sales tax on their federal tax returns if they item- ize deductions. State tax rate is 6.5 percent and local addi- tions can increase that to 10.3 percent in some areas. Write: Washington State Department of Revenue, Taxpayer Services, P.O. Box 47478, Olympia WA 98504-7478. Phone: (800) 647-7706. Website: www.dor.wa.gov Email: Link through the website’s “Contact Us” tab. WEST V I RG I N I A There is no tax liability for out-of-state income if the indi- vidual has no permanent residence in West Virginia, has a permanent residence elsewhere and spends no more than 30 days of the tax year in West Virginia. However, non-resident domiciliaries are required to file a return on Form IT-140 for all income derived fromWest Virginia sources. Tax rates rise in four steps from 4 percent of taxable income over $10,000 for joint and single filers, to 6.5 percent of taxable income for joint and single filers over $60,000. Write: Department of Tax and Revenue, 1124 Smith Street E. Charleston WV 25337-3784. Phone: (800) 982-8297 or (304) 558-3333. Website: www.wvtax.gov Email: TaxHelp@WV.Gov WI SCONS I N Individuals domiciled inWisconsin are considered residents and are subject to tax on their entire income, regardless of where the income is earned.Wisconsin’s 2017 tax rate rises in four steps from 4 percent on income up to $11,230 for single filers or $14,980 for joint filers to a maximum of 7.65 percent on income over $247,350 for single filers or $329,810 for joint filers. Write: Wisconsin Department of Revenue, Individual Income Tax Assistance, P.O. Box 59, Madison WI 53708-0001. Phone: (608) 266-2486. Website: www.revenue.wi.gov Email: Through the “Contact Us” link on the website WYOMI NG There is no state income tax and no tax on intangibles such as bank accounts, stocks or bonds. State sales tax is 4 percent. Local jurisdictions may add another 2 percent sales tax and 4 percent for lodging. Write: Wyoming Department of Revenue, Herschler Building, 122 West 25th St., Cheyenne WY 82002-0110. Phone: (307) 777-5200. Website: http://revenue.wyo.gov Email: dor@wyo.gov