The Foreign Service Journal, February 2004

FEBRUARY 2004 • AFSA NEWS 7 Non-residents use Form 540NR. Write: Franchise Tax Board, Tax Forms Request, P.O. Box 307, Rancho Cordova, CA 95741-0307. Phone: 1(800) 852-5711. Web site: www.ftb.ca.gov COLORADO : Individuals domiciled in Colorado are considered residents and are subject to taxontheir entire income regard- less of their physical presence in the state. Colorado’s tax rate is a flat 4.63 percent of federal taxable income attributable to Colorado sources. Write: Department of Revenue, Taxpayer Service Division, State Capitol Annex, 1375ShermanSt.,Denver, CO 80261-0005. Phone: (303) 238-7378. E-mail: Revenue@spike.dor.state.co.us Web site: www.taxcolorado.com CONNECTICUT : No tax liability forout- of-state income if the individual hasnoper- manent place of abode inConnecticut, has apermanent place of abode elsewhere, and isnot present in the statemore than30days during the taxyear. No tax liability for those with permanent place of abode in Connecticut who live in a foreign country 450 days out of 548 days, without spend- ingover 90days inConnecticut. For details of this rule, go to IP 2002(22) on the state tax Web site at www.drs.state.ct.us/form- lib/2002/Pubs/IP/IP02-22.pdf. Write: Department of Revenue Services, 25 Sigourney St.,Hartford, CT06106. Phone: (860) 297-5962. Fax: (860) 297-4929. Web site: www.drs.state.ct.us/ DELAWARE : Individuals domiciled in Delaware are considered residents and are subject to taxontheir entire income regard- less of their physical presence in the state. Delaware’s tax rate ranges from2.2 to 5.95 percentdependingonincomeandfilingsta- tus. There is no tax on taxable income less than $2,000. Write: Division of Revenue, Taxpayers Assistance Section, State Office Building, 820 N. French St., Wilmington, DE 19801. Phone (302) 577-8200. Web site: www.state.de.us/revenue DISTRICT OF COLUMBIA : Individuals domiciled in the District of Columbia are considered residents and are subject to tax on their entire income regardless of their physical presence there. Individuals domi- ciledelsewherearealsoconsideredresidents for tax purposes for the portionof any cal- endar year inwhich they arephysicallypre- sentintheDistrictfor183daysormore. The District’s tax rate is 5 percent if income is less than $10,000; $500 plus 7.5 percent of excess over $10,000 if between$10,000and $30,000; and $2,000 plus 9.3 percent of excess over $30,000 if over $30,000. Write: Office of Tax andRevenue, 941N. Capitol St., N.E., Washington, DC 20002. Phone (202) 727-4TAX. Web site: www.dccfo.com FLORIDA : Floridadoesnot imposeper- sonal income, inheritance or gift taxes. However, Florida taxes “intangible assets” (which include stocks, bonds, mutual funds, etc.) and real property, and impos- es a sales tax and a use tax of 6 percent. Write: Tax Information Services, Florida Department ofRevenue, 1379Blountstown Highway, Tallahassee, FL 32304-2716. Phone: 1(800) 352-3671 (in Florida only) or (850) 488-6800. Web site: sun6.dms.state.fl.us/dor GEORGIA : Individuals domiciled in Georgia are considered residents and are subject to taxontheir entire income regard- less of their physical presence in the state. Georgia’s tax rate ranges from 1 to 6 per- cent depending on income and filing sta- tus. For forms write: Georgia Income Tax Forms, P.O. Box 740389, Atlanta, GA 30374-0389; fax: (404) 417-6011; or e-mail: taxforms@gatax.org. M ain Phone: (404) 417-4477. E-mail: inctax@gw.rev.state.ga.us Web site: www.gatax.org HAWAII : Individuals domiciled in