The Foreign Service Journal, January-February 2019

THE FOREIGN SERVICE JOURNAL | JANUARY-FEBRUARY 2019 83 SOUTH CAROLINA Individuals domiciled in South Carolina are considered resi- dents and are subject to tax on their entire income, regardless of their physical presence in the state. South Carolina ‘s 2018 tax rates rise in six steps from 3 percent on the first $5,940 of South Carolina taxable income to a maximum of 7 percent of taxable income over $14,860 for all filers. Write: South Carolina Tax Commission, P.O. Box 125, Columbia SC 29214. Phone: (844) 898-8542 Option 3, or (803) 898-5000 Website: www.sctax.org Email: iitax@dor.sctax.gov or through the “Contact Us” tab on the website. SOUTH DAKOTA There is no state income tax and no state inheritance tax. State sales and use tax is 4.5 percent; municipalities may add up to an additional 2.75 percent. Write: South Dakota Department of Revenue, 445 East Capi- tol Ave., Pierre SD 57501-3185. Phone: (605) 773-3311. Website: http://dor.sd.gov Email: Link through the website’s “Contact Us” tab. TENNESSEE Salaries and wages are not subject to state income tax, but for 2018 Tennessee imposes a 3 percent tax on most divi- dends and interest income of more than $1,250 (single filers) or $2,500 (joint filers) in the tax year. This is planned to be reduced by 1 percent per year until elimination on Jan. 1, 2021. Write: Tennessee Department of Revenue (Attention: Tax- payer Services), 500 Deaderick St., Nashville TN 37242. Phone: (615) 253-0600 Website: www.tn.gov/revenue Email: TN.Revenue@tn.gov TEXAS There is no state personal income tax. State sales tax is 6.25 percent, with local additions adding up to 2 percent. Write: Texas Comptroller, P.O. Box 13528, Capitol Station, Austin TX 78711-3528. Phone: Customer Service Liaison (888) 334-4112 Website: www.comptroller.texas.gov Email: Use email options on “Contact Us” page of the website. UTAH Utah has a flat tax of 5 percent on all income. Individuals domiciled in Utah are considered residents and are subject to Utah state tax. Utah requires that all Federal Adjusted Gross Income reported on the federal return be reported on the state return regardless of the taxpayer’s physical presence 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 1950West, 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 2018 tax rate ranges from 3.35 percent on taxable income under $38,700 for singles and $64,600 for joint filers to a maximum of 8.75 percent on taxable income over $195,450 for singles and $237,950 for joint filers. Write: Vermont Department of Taxes, Taxpayer Services Divi- sion, 133 State St., Montpelier VT 05633-1401. Phone: (802) 828-2505 Website: www.tax.vermont.gov Email: tax.individualincome@vermont.gov or through the website’s “Contact Us” tab. VIRGINIA 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 elsewhere are also considered residents for tax purposes for the portion of any calendar year in which they are physically present in the state for 183 days or more. These individuals should file using Form 760. In addition, Virginia requires nonresidents 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 married 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 per- cent 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 unemploy- ment 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.