The Foreign Service Journal, January-February 2023

THE FOREIGN SERVICE JOURNAL | JANUARY-FEBRUARY 2023 71 in the state-by-state guide, and an email address or link where available. Some states do not offer customer service via email. We also recommend the Tax Foundation website at www.taxfoundation.org, which provides a great deal of useful-information, including a table showing tax rates for all states for 2022 at https://taxfoundation.org/publications/ state-individual-income-tax-rates-and-brackets. n STATE OVERVIEWS ALABAMA Individuals domiciled in Alabama are considered residents and are subject to tax on their entire income regardless of their physical presence in the state. Alabama’s individual income tax rates range from 2 percent on taxable income under $500 for single taxpayers and $1,000 for married fil- ing jointly, to 5 percent over $3,000 for single taxpayers and $6,000 for married filing jointly. Write: Alabama Department of Revenue, 50 N. Ripley St., Montgomery AL 36130. Phone: (334) 242-1170, Option #1 Website: https://revenue.alabama.gov Email: Link through the website, About Us then Email Us. ALASKA Alaska does not tax individual income or intangible or per- sonal property. It has no state sales and use, franchise, or fiduciary tax. However, some municipalities levy sales, prop- erty, and use taxes. Write: Tax Division, Alaska Department of Revenue, P.O. Box 110420, Juneau AK 99811-0420. Phone: (907) 465-2320 Website: www.tax.state.ak.us ARIZONA Individuals domiciled in Arizona are considered residents and are taxed on any income that is included in the Federal Adjusted Gross Income, regardless of their physical presence in the state. Arizona’s tax rate ranges in four brackets from 2.59 percent of taxable income under $55,615 for married filing jointly and $27,808 for single filers to 4.5 percent for income over $333,684 married filing jointly or $166,843 for single filers. Write: Arizona Department of Revenue, Customer Care, P.O. Box 29086, Phoenix AZ 85038-9086. Phone: (602) 255-3381 Website: www.azdor.gov Email: taxpayerassistance@azdor.gov ARKANSAS Individuals domiciled in Arkansas are considered residents and are taxed on their entire income regardless of their physi- cal presence in the state. The Arkansas tax rate ranges in six brackets from a minimum of 2 percent to a maximum of 5.5 percent of net taxable income over $8,500. Write: Department of Finance and Administration, Income Tax Section, P.O. Box 8110, Little Rock AR 72203-3628. Phone: (501) 682-1100 Website: www.arkansas.gov/dfa Email: individual.income@dfa.arkansas.gov CALIFORNIA Foreign Service employees domiciled in California must establish non-residency to avoid liability for California taxes (see Franchise Tax Board Publication 1031). However, a “safe harbor” provision allows anyone who is domiciled in state but is out of the state on an employment-related contract for at least 546 consecutive days to be considered a non-resident. This applies to most FS employees and their spouses, but members domiciled in California are advised to study FTB Publication 1031 for exceptions and exemptions. The Califor- nia tax rate ranges in eight brackets from 1 percent of taxable income under $9,325 for singles and $18,650 for joint filers, to 12.3 percent on taxable income over $625,369 for singles and $1,000,000 for joint filers. Non-resident domiciliaries are advised to file on Form 540NR. Write: Personal Income Taxes, Franchise Tax Board, P.O. Box 942840, Sacramento CA 94240-0040. Phone: (800) 852-5711 (inside the U.S.); (916) 845-6500 (outside the U.S.) Website: www.ftb.ca.gov Email: Link through the website’s Contact Us tab. COLORADO Individuals domiciled in Colorado are considered residents and are subject to tax on their entire income regardless of their physical presence in the state. Colorado’s tax rate is a flat 4.55 percent of federal taxable income, plus or minus allowable modifications. Write: Department of Revenue, Taxpayer Service Division, P.O. Box 17087, Denver CO 80217-0087. Phone: (303) 238-7378 Website: Tax.Colorado.gov Email: DOR_TaxpayerService@state.co.us CONNECTICUT Connecticut domiciliaries may qualify for non-resident tax treatment under either of two exceptions as follows: Group A—the domiciliary 1) did not maintain a permanent place of