The Foreign Service Journal, January-February 2020

THE FOREIGN SERVICE JOURNAL | JANUARY-FEBRUARY 2020 75 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 percent 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: Link through the website’s Contact Us tab. 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 Dis- trict’s tax rate is 4 percent if income is less than $10,000; 6 percent between $10,000 and $40,000; 6.5 percent between $40,000 and $60,000; 8.5 percent between $60,000 and $350,000; 8.75 percent between $350,000 and $1,000,000; 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 FLORIDA Florida does not impose personal income, inheritance, gift or intangible personal property taxes. Property tax (homestead) exemptions are available only if you own and permanently reside on the property. Sales and use tax is 6 percent. There are additional county sales taxes that could make the com-