AFSA NEWS 66 JANUARY-FEBRUARY 2024 | THE FOREIGN SERVICE JOURNAL year. However, Pennsylvania does not 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 Revenue, Taxpayer Services Department, 1131 Strawberry Square, Harrisburg PA 17128-1061 Phone: (717) 787-8201 Website: https://revenue.pa.gov Email: Link through the website’s “Contact Us” tab PUERTO RICO Individuals who are domiciled in Puerto Rico are considered 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. Refer to website for details of tax bands and percentages. Write: Departamento de Hacienda, P.O. Box 9024140, San Juan PR 00902-4140 Phone: (787) 622-0123 Website: https://hacienda.gobierno.pr Email: info@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 Rhode Island tax rate is 3.75 percent of taxable income up to $68,200 for all filers, 4.75 percent for income over $68,200, and 5.99 percent of taxable income over $155,050 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 Assistance Section, One Capitol Hill, Providence RI 02908-5801 Phone: (401) 574-8829, Option 3 Website: https://tax.ri.gov Email: Tax.Assist@tax.ri.gov SOUTH CAROLINA Individuals domiciled in South Carolina are considered residents and are subject to tax on their entire income regardless of their physical presence in the state. South Carolina’s tax rates rise in two steps to a maximum of 6.5 percent of taxable income over $16,040 for all filers. Write: South Carolina Tax Commission, P.O. Box 125, Columbia SC 29214 Phone: (844) 898-8542, Option 1, or (803) 898-5000 Website: https://dor.sc.gov/ Email: iitax@dor.sc.gov or through the website’s “Contact Us” tab SOUTH DAKOTA There is no state income tax and no state inheritance tax. State sales and use tax is 4.5 percent; municipalities may add up to an additional 3 percent. Write: South Dakota Department of Revenue, 445 East Capitol Ave., Pierre SD 57501-3185 Phone: (605) 773-3311 or (800) 829-9188 Website: https://dor.sd.gov Email: Link through the website’s “Contact Us” tab TENNESSEE Salaries and wages are not subject to state income tax. Write: Tennessee Department of Revenue (Attention: Taxpayer Services), 500 Deaderick St., Nashville TN 37242 Phone: (615) 253-0600 Website: https://tn.gov/revenue/ Email: TN.Revenue@tn.gov TEXAS There is no state personal income tax. State sales tax is 6.25 percent with local additions adding up to 2 percent. Write: Texas Comptroller, P.O. Box 13528, Capitol Station, Austin TX 78711-3528 Phone: Customer Service Liaison (888) 334-4112 Website: https://comptroller.texas.gov/ Email: Link through the website’s “Contact Us” page UTAH Utah has a flat tax of 4.85 percent on all income. Individuals domiciled in Utah are considered residents and are subject to Utah state tax. Utah requires that all Federal Adjusted Gross Income reported on the federal return be reported on the state return regardless of the taxpayer’s physical presence in the state. Some taxpayers will be able to claim either a taxpayer tax credit or a retirement tax credit, or both (see website for explanation). Write: Utah State Tax Commission, Taxpayer Services Division, 210 North 1950 West, Salt Lake City UT 84134 Phone: (800) 662-4335 or (801) 297-2200 Website: https://tax.utah.gov Email: Link through the website’s “Contact Us” tab
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