The Foreign Service Journal, January-February 2021

THE FOREIGN SERVICE JOURNAL | JANUARY-FEBRUARY 2021 79 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 the time they are resid- ing 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 unemployment tax annually instead of quarterly. Write: Virginia Tax, 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. The state tax rate is 7 percent, and local additions can increase that to as much as 20.5 percent in some areas. Write: Washington State Department of Revenue, Taxpayer Services, P.O. Box 47478, Olympia WA 98504-7478. Phone: 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 individ- ual has no permanent residence in West Virginia, has a per- manent residence elsewhere and spends no more than 30 days of the tax year in West 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., Charleston WV 25337-3784. Phone: (800) 982-8297 or (304) 558-3333 Website: www.wvtax.gov Email: taxhelp@wv.gov WISCONSIN Individuals domiciled in Wisconsin are considered residents and are subject to tax on their entire income regardless of where the income is earned. Wisconsin’s tax rate rises in four steps from 4 percent on income up to $11,970 for single fil- ers or $15,960 for joint filers, to a maximum of 7.65 percent on income over $263,480 for single filers or $351,310 for joint filers. Write: Wisconsin Department of Revenue, Customer Service Bureau, P.O. Box 8949, Madison WI 53708-8949. Phone: (608) 266-2486 Website: www.revenue.wi.gov Email: Link through the website’s Contact Us tab, or email DORIncome@wisconsin.gov WYOMING There is no state income tax and no tax on intangibles such as bank accounts, stocks or bonds. State sales tax is 4 per- cent. Local jurisdictions may add another 2 percent sales tax and 4 percent for lodging. Write: Wyoming Department of Revenue, 122 West 25th St., Suite E301, Herschler Building East, Cheyenne WY 82002- 0110. Phone: (307) 777-5200 Website: http://revenue.wyo.gov Email: dor@wyo.gov n