The Foreign Service Journal, February 2005

FEBRUARY 2005 • AFSA NEWS 9 ofColumbia taxedpart 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 percent rising innine stages to amax- imumpayment of $11,560.20 plus 7.5 per- cent of the excess over taxable income of $200,000. Write: Ohio Department of Taxation, Taxpayer Services Center, 800 Freeway Drive North, Columbus, OH 43229. Phone: 1(800) 282-1780. Web site: www.tax.ohio.gov 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 with a maximum of $1249.50plus 10%of taxable incomeover $24,000 after federal tax deduction . Write: Oklahoma Tax Commission, Taxpayer Services Division, 2501 Lincoln Blvd., Oklahoma City, 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. Write: OregonDepartment of Revenue, 955Center StreetN.E., Salem, OR97301-2555. Phone: (503) 378-4988. Web site: egov.oregon.gov/DOR PENNSYLVANIA: No tax liability forout- of-state income if the individual has no per- manent residence in the state, has a perma- nentresidenceelsewhere,andspendsnomore than 30 days in the state during the tax year. Filing a return is not required, but it is rec- ommended to preserve domicile status. File Form PA40 for all income derived from Pennsylvaniasources. Pennsylvaniadoesnot consider government quartersoverseas tobe a “permanent place of abode elsewhere,” so ForeignServicePennsylvaniaresidentsingov- ernmentquartersabroadmustcontinuetopay Pennsylvania income tax. Pennsylvania’s tax rate is a flat 3.07 percent. Write: CommonwealthofPennsylvania,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, theymay claim a credit with certain limitations, for income taxes paid to the United States on income from sources outside Puerto Rico, and for any federal taxes paid. Write: Departamento de Hacienda, P.O. Box 9024140, San Juan, PR00902-4140. Phone: General Inquiries: (787) 721-2020, ext. 3611, or 1(800) 981-9236. E-mail: InfoServ@hacienda.gobierno.pr Web site: www.hacienda.gobierno.pr RHODE ISLAND: Individuals domiciled inRhode Islandare considered residents and are subject to tax on their entire income Get Your Finances In Line With SDFCU Online You can depend on State Department Federal Credit Union for the ultimate in security and convenience with SDFCU Online banking. This FREE service allows you to access your Credit Union accounts via the Internet anytime, from anywhere in the world. Just go to www.sdfcu.org and click the SDFCU Online logo. You can conduct the following Credit Union business: Transfer funds between accounts Check current account balances View your account history over the last 15 months View check images View and pay your credit card bill online Pay Bills and much more!* See just how easy SDFCU Online is! Visit us at www.sdfcuonline.org and check out the easy demo! If you’re interested in becoming a member of State Department Federal Credit Union, give our Member Service Center a call at 703- 706-5000 , or outside the D.C. Metro area at 800-296-8882 . You can also email us at sdfcu@sdfcu.org . SDFCU Online puts us at your service, 24 hours a day, seven days a week, whenever you need us the most. Sign up today! *The Bill Payer service is available at no charge for Capital Club members. Otherwise, there is a low monthly fee of $3.95 for unlimited transactions.