THE FOREIGN SERVICE JOURNAL | JANUARY-FEBRUARY 2024 67 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. Tax rates range from 3.35 percent on taxable income under $42,150 for singles and $70,450 for joint filers to a maximum of 8.75 percent on taxable income over $213,150 for singles and $259,500 for joint filers. Write: Vermont Department of Taxes, Taxpayer Services Division, 133 State St., Montpelier VT 05602 Phone: (802) 828-2865 or (866) 828-2865 Website: https://tax.vermont.gov/ Email: tax.individualincome@vermont.gov or 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 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 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 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: https://tax.virginia.gov Email: Link through the website’s “Contact Us” tab WASHINGTON There is no state income tax. However, in 2022, Washington created a 7 percent tax on the sale or exchange of long-term capital assets such as stocks, bonds, business interests, or other investments and tangible assets. There is an annual standard deduction of $250,000 per individual, married couple, or domestic partnership. Residents may deduct Washington sales tax on their federal tax returns if they itemize
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