The Foreign Service Journal, January-February 2019

THE FOREIGN SERVICE JOURNAL | JANUARY-FEBRUARY 2019 77 Phone: (501) 682-1100 Website: www.arkansas.gov/dfa Email: Use Contact Form on “Contact Us” page of the website. CALIFORNIA 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 who is domiciled in state but is out of the state on an employment-related contract for at least 546 consecutive days to be considered a nonresident. 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 2018 ranges in eight brackets from 1 percent of taxable income under $8,544 for singles and $17,088 for joint filers, to a maximum of 12.3 percent on taxable income over $572,980 for singles and $1,145,960 for joint filers. Nonresi- 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: (800) 852-5711 (inside the U.S.); (916) 845-6500 (outside the U.S.) Website: www.ftb.ca.gov Email: Link through the website’s “Contact Us” tab. 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 Website: www.colorado.gov/revenue Email: Link through the website’s “Contact Us” tab on the “Taxation” page. CONNECTICUT Connecticut domiciliaries may qualify for nonresident tax treatment 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) main- tains 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 consecu- tive days, is present in a foreign country for at least 450 days; and 2) during the 548-day period, is not present in Connecti- cut for more than 90 days; and 3) does not maintain a per- manent 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 DISTRICT OF COLUMBIA 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 270West,Washington DC 20024. Phone: (202) 727-4829 Website: www.otr.cfo.dc.gov Email: taxhelp@dc.gov