The Foreign Service Journal, January-February 2023

AFSA NEWS 72 JANUARY-FEBRUARY 2023 | THE FOREIGN SERVICE JOURNAL Circular 230 Notice: Pursuant to U.S. Treasury Department Regulations, all tax advice herein is neither intended nor written to be used, and may not be used, for the purposes of avoiding tax-related penalties under the Internal Revenue Code or promoting, marketing, or recommending advice on any tax-related matters. abode inside Connecticut for the entire tax year; and 2) main- tains a permanent place of abode outside the state for the entire tax year; and 3) spends not more than 30 days in the aggregate in the state during the tax year. Group B—the domiciliary 1) in any period of 548 consecu- tive days, is present in a foreign country for at least 450 days; and 2) during the 548-day period, is not present in Connecti- cut for more than 90 days; and 3) does not maintain a per- 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: Contact through the website’s Contact Us page. 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: DOR_PublicService@delaware.gov 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 district’s tax rates change in 2022 to 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 $250,000; 9.25 percent between $250,000 and $500,000; 9.75 percent between $500,000 and $1,000,000; and 10.75 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. Real property is taxed at 100 percent of its value; there are many exemptions, but tax (homestead) exemptions are only available 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 combined rate as high as 8.3 percent. Write: Taxpayer Services, Florida Department of Revenue, 5050 W. Tennessee St., Bldg. L, Tallahassee FL 32399-0112. Phone: (850) 488-6800 Website: floridarevenue.com/taxes Email: Use Ask a Tax Question on the website’s Contact page. GEORGIA Individuals domiciled in Georgia are considered residents and are subject to tax on their entire income regardless of their physical presence in the state. Georgia’s tax rate rises in six steps to a maximum of 5.75 percent of taxable income over $10,000 and above for joint married filers and $7,000 for single filers. Write: Georgia Department of Revenue, Taxpayer Services Division, 1800 Century Blvd. NE, Atlanta GA 30345-3205. Phone: (877) 423-6711, Option #2; or contact through Georgia Tax Center (log-in required). Website: http://dor.georgia.gov/taxes Email: Link through the website’s Contact Us page. HAWAII Individuals domiciled in Hawaii are considered residents and are subject to tax on their entire income regardless of their physical presence in the state. Hawaii’s tax rate is 1.4 percent on taxable income below $2,400 for single filers and $4,800 for joint filers, rising in 11 steps to a maximum of 11 percent for taxable income above $200,000 for single filers and $400,000 for joint filers. Write: Oahu District Office, Taxpayer Services Branch, P.O. Box 259, Honolulu HI 96809-0259.