The Foreign Service Journal, January-February 2020

80 JANUARY-FEBRUARY 2020 | THE FOREIGN SERVICE JOURNAL AFSA NEWS OHIO Individuals domiciled in Ohio are considered residents and their income is subject to tax, using the Federal Adjusted Gross Income figure as a starting base. Ohio’s 2019 tax rate starts at a minimum of 1.98 percent on taxable income over $10,850, rising in six steps to a maximum of 4.997 percent on taxable income over $217,400 for single and joint filers. Ohio also charges a school district income tax of between 0.5 and 2 percent, depending on jurisdiction. Write: Ohio Department of Taxation, Taxpayer Services Cen- ter, P.O. Box 530, Columbus OH 43216-0530. Phone: (800) 282-1780 or (614) 387-0224 Website: www.tax.ohio.gov Email: Link through the website’s Contact Us tab. OKLAHOMA Individuals domiciled in Oklahoma are considered residents and are subject to tax on their entire income, regardless of their physical presence in the state. Oklahoma’s tax rate for 2019 rises in eight stages to a maximum of 5 percent on taxable income over $7,200 for single filers and $12,200 for married filing jointly. Write: Oklahoma Tax Commission, Income Tax, P.O. Box 26800, Oklahoma City OK 73126-0800. Phone: (405) 521-3160 Website: www.tax.ok.gov Email: otcmaster@tax.ok.gov OREGON Individuals domiciled in Oregon are considered residents and are subject to tax on their entire income, regardless of their physical presence in the state. For 2019, Oregon’s tax rate rises from 5 percent on taxable income over $3,550 for single filers and $7,100 for married filing jointly, in three steps to 9.9 percent on taxable income over $125,000 for single filers and $250,000 for joint filers. Oregon has no sales tax. Write: Oregon Department of Revenue, 955 Center St. NE, Salem OR 97301-2555. Phone: (800) 356-4222 or (503) 378-4988 Website: www.oregon.gov/DOR Email: questions.dor@oregon.gov PENNSYLVANIA Pennsylvania’s tax rate is a flat 3.07 percent. Pennsylvania tax authorities have ruled that Pennsylvania residents in the U.S. Foreign Service are not on active duty for state tax purposes, and thus their income is taxable compensation. For non-Foreign Service state residents, there is no tax liability for out-of-state income if the individual has no permanent residence in the state, has a permanent residence elsewhere and spends no more than 30 days in the state during the tax year. Pennsylva- nia does not, however, consider government quarters overseas to be a “permanent residence elsewhere.” Filing a return is not required, but it is recommended to preserve domicile status. File Form PA-40 for all income derived from Pennsylvania sources. Write: Commonwealth of Pennsylvania, Department of Rev- enue, Taxpayer Services Department, Harrisburg PA 17128-1061. Phone: (717) 787-8201 Website: www.revenue.pa.gov Email: Link through the website’s Contact Us tab. PUERTO RICO Individuals who are domiciled in Puerto Rico are consid- ered residents and are subject to tax on their entire income, regardless of their physical presence in the Commonwealth. Normally, they may claim a credit with certain limitations for income taxes paid to the United States on any income from sources outside Puerto Rico. Taxes range from 7 percent of taxable income up to $25,000, to 33 percent of the taxable income over $61,500 for all taxpayers. Write: Departamento de Hacienda, P.O. Box 9024140, San Juan PR 00902-4140. Phone: (787) 622-0123, Option 8 Website: www.hacienda.gobierno.pr Email: infoserv@hacienda.gobierno.pr RHODE ISLAND Individuals domiciled in Rhode Island are considered residents and are subject to tax on their entire income, regardless of their physical presence in the state. The 2019 Rhode Island tax rate is 3.75 percent of taxable income up to $64,050 for all filers, 4.75 percent for income over $62,550, and 5.99 percent of taxable income over $145,600 for all filers. Also, a 2010 change treats capital gains as ordinary taxable income. Refer to the tax division’s website for current information and handy filing hints, as well as for forms and regulations. Write: Rhode Island Division of Taxation, Taxpayer Assis- tance Section, One Capitol Hill, Providence RI 02908-5801. Phone: (401) 574-8829, Option 3 Website: www.tax.state.ri.us Email: Tax.Assist@tax.ri.gov 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 2019 tax rates rise in six steps to a maximum of 7 percent of South Carolina taxable income over $12,250 for all filers. Write: South Carolina Tax Commission, P.O. Box 125, Columbia SC 29214.