The Foreign Service Journal, February 2003

12 AFSA NEWS • FEBRUARY 2003 OHIO: Individuals domiciled inOhio are considered residents and are subject to tax on their entire income. Ohio residents are givena tax credit to reduce theOhio income tax due if another state or the District of Columbia taxed part or all of their income. Ohio part-year residents are allowed a tax credit for income not earned or received in Ohio for the period of time they resided in another state. Ohio’s tax rate ranges from 0.743 to 7.5 percent depending on income and filing status. Write: Ohio Department ofTaxation, Taxpayers ServicesDivision, 830 Freeway Drive North, Columbus, OH 43229. Phone: 1 (800) 282-1780. Web site: www.state.oh.us/tax OKLAHOMA: Individuals domiciled in Oklahoma are considered residents and are subject to tax on their entire income regard- less of their physical presence in the state. Oklahoma’s tax rate is based upon income and various exemptions. Write: Oklahoma Tax Commission, Taxpayer Services Division, 2501LincolnBlvd.,OklahomaCity, OK 73194-0009. Phone: (405) 521-3160. Web site: www.oktax.state.ok.us OREGON: Individuals domiciled in Oregonare consideredresidents andare sub- ject to tax on their entire income regardless of their physical presence in the state. However, under a1999 law,Oregonexempts domiciliarieswhomeet the foreign residence requirement for the foreign earned income exclusion, even though they may be feder- al employees. Oregon’s tax rates range from 5 to 9 percent of taxable income. However there was a Jan. 28, 2003, vote to decide whether to raise themaximumtax rate to9.5 percent. Refer to the Oregon Web site for the latest information, or write: Oregon Department of Revenue, 955 Center Street N.E., Salem, OR97301-2555. Phone: (503) 378-4988. Web site: www.dor.state.or.us PENNSYLVANIA: No tax liability for out- of-state income if the individual has noper- manent residence in the state, has a perma- nent residence elsewhere, and spends no more than30days in the state during the tax year. Filing a return is not required, but it is recommended to preserve domicile status. File on Form PA40 for all income derived from Pennsylvania sources. Pennsylvania doesnot consider government quarters over- seas tobe a “permanent place of abode else- where,” soForeignServicePennsylvania res- idents abroad in government quartersmust continue to pay state income tax. Pennsylvania’s tax rate is a flat 2.8 percent. Write: Commonwealth of Pennsylvania, Department of Revenue, Taxpayer Services Department, Harrisburg, PA 17128-1061. Phone: (717) 787-8201. E-mail: parev@ state.pa.us Web site: www.revenue.state.pa.us. PUERTO RICO: Individuals who are domiciled inPuertoRicoare considered res- idents and are subject to tax on their entire income regardless of their physical presence in the commonwealth. Normally, youmay claim a credit with certain limitations, for income taxes paid to the United States on income from sources outside Puerto Rico, for any federal taxes paid. Address: Departamento de Hacienda, P.O. Box 9024140, San Juan, PR 00902-4140. Phone: General Inquiries: (787) 721- 2020, ext. 3611 or 1 (800) 981-9236. E-mail: support@hacienda.gobierno.pr. Web site: www.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. Although Rhode Island tax is now being calculated based on the federal tax income, it will still be generally about 25per- cent of the federal tax liability. Please refer to the Tax Division’s Web site not only for current information and handy filing hints but also for forms and regulations to download. Assistance can be obtained dur- ing normal business hours — 8:30 a.m. to 4p.m. EST—by calling (401) 222-1040 and selecting Option #3 fromamenu of choic- es. Youmay also write to the Rhode Island Division of Taxation, Taxpayer Assistance Section, One Capitol Hill, Providence, RI 02908-5801. Web site: www.tax.state.ri.us SOUTHCAROLINA: 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. SouthCarolina’s tax rate ranges from2.5 percent at the lowest end to 7 per- cent for income over $12,000. Write: South Carolina Tax Commission, Forms Division, 301 Gervais Street, P.O. Box 125, Columbia, SC 29214. Phone: 1 (800) 763- 1295. E-mail: iitax@sctax.org Web site: www.sctax.org SOUTH DAKOTA: No state income tax. Address: SouthDakotaDept ofRevenue, 445 E. Capitol Ave., Pierre, SD 57501-3185. Phone: 1 (800) 829-9188. Web site: www.state.sd.us/revenue TENNESSEE: Salaries and wages are not subject to Tennessee income tax, but Tennessee imposes a 6 percent tax on divi- dends and certain types of interest income received by Tennessee residents. Write: Department of Revenue, Andrew Jackson State Office Building, Nashville, TN 37242. Phone: (615) 253-0600. Web site: www.state.tn.us/revenue TEXAS: No state income tax.Write: Tax Policy Division, Comptroller of Public Accounts, P.O. Box 13528, Capitol Station, Austin, TX78711-3528. Phone: 1 (800) 252- 5555. E-mail: tax.help@cpa.state.tx.us Web site: www.window.state.tx.us UTAH: Individuals domiciled inUtah are considered residents and are subject toUtah state tax. Utahrequires that all federal adjust- ed gross income reported on the federal returnbe reportedon the state returnregard- less of the taxpayer’s physical presence in the state. Utah’s highest tax rate is 7 percent. Write:UtahStateTaxCommission,Taxpayer ServicesDivision, 210North1950West, Salt LakeCity,UT84134. Phone: (801) 297-2200 or 1 (800) 662-4335. Website: www.utah.gov/living/taxes.html 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 should be obtained from the tax tables in the Vermont income tax booklet or from the Vermont Web site. Write: Vermont Department of Taxes, Taxpayer Services Division, Pavilion Office Building, Montpelier, VT 05609- 1401. Phone: (802) 828-2865. E-mail: vttaxdept@tax.state.vt.us. Web site: www.state.vt.us/tax. VIRGINIA: Individuals domiciled in Virginia are considered residents and are subject to tax on their entire income regard- less 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. 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 per- cent of TI over $17,000.Write: Department of Taxation, Ofice of Customer Services, P.O. Box 1115, Richmond, VA 23218- 1115. Phone: (804) 367-8031. E-mail: tax-indivrtn@state.va.us. Web site: www.tax.state.va.us WASHINGTON: No state income tax. No tax on intangibles such as bank accounts, stocks and bonds. Address: Washington Dept of Revenue, General Administration Building, P.O. Box 47450, Olympia WA