The Foreign Service Journal, January-February 2020

82 JANUARY-FEBRUARY 2020 | THE FOREIGN SERVICE JOURNAL AFSA NEWS 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 2019 tax rate ranges from 3.35 percent on taxable income under $39,600 for singles and $66,150 for joint filers, to a maximum of 8.75 percent on taxable income over $200,100 for singles and $243,650 for joint filers. Write: Vermont Department of Taxes, Taxpayer Services Division, 133 State St., Montpelier VT 05633-1401. Phone: (802) 828-2505 Website: www.tax.vermont.gov Email: tax.individualincome@vermont.gov , or link 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 individu- als 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 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 unem- ployment 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. WASHINGTON 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 itemize deductions. State tax rate is 6.5 percent; local additions can increase that to 10.4 percent in some areas. Write: Washington State Department of Revenue, Taxpayer Services, P.O. Box 47478, OlympiaWA 98504-7478. Phone: (800) 647-7706 or (360) 705-6705 Website: www.dor.wa.gov Email: Link through the website’s Contact Us tab. WEST VIRGINIA There is no tax liability for out-of-state income if the individual has no permanent residence inWest Virginia, has a permanent residence elsewhere and spends no more than 30 days of the tax year inWest Virginia. However, nonresident 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, The Revenue Center, 1001 Lee St. E., CharlestonWV 25337-3784. Phone: (800) 982-8297 or (304) 558-3333 Website: www.wvtax.gov Email: TaxHelp@WV.Gov WISCONSIN Individuals domiciled inWisconsin are considered residents and are subject to tax on their entire income, regardless of where the income is earned.Wisconsin’s 2019 tax rate rises in four steps from 4 percent on income up to $11,760 for single filers or $15,680 for joint filers, to a maximum of 7.65 percent on income over $258,950 for single filers or $345,270 for joint filers. Write: Wisconsin Department of Revenue, Customer Service Bureau, P.O. Box 8949, MadisonWI 53708-8949. Phone: (608) 266-2486 Website: www.revenue.wi.gov Email: DORIncome@wisconsin.gov , or link through the website’s Contact Us tab. WYOMING 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, 122West 25th St., CheyenneWY 82002-0110. Phone: (307) 777-5200 Website: revenue.wyo.gov Email: dor@wyo.gov n