The Foreign Service Journal, February 2007

F E B R U A R Y 2 0 0 7 / F OR E I GN S E R V I C E J OU R N A L 61 in five brackets, depending on income and filing status. Write: Arizona Department of Revenue, Taxpayer Information & Assistance, 1600W.Monroe, Phoenix, AZ 85007-2650. Phone: (602) 255-3381. E-mail: taxpayerassistance@azdor.gov Web site: www.azdor.gov ARKANSAS: Individuals domiciled in Arkansas are considered residents and are taxed on their entire income regardless of their physical presence in the state. The Arkansas tax rate ranges from aminimum of 1percent of net taxable income toamax- imumof 4.3 percent plus 7 percent of net taxable income over $29,200. Write: De- partment of Finance and Administra- tion, Individual Income Tax, 1816 West Seventh Street, Room 2300, Ledbetter Building, Little Rock, AR 72201. Phone: (501) 682-1100. E-mail: Individual.Income@rev.state . ar.us Web site: www.state.ar.us/dfa/ CALIFORNIA: Foreign Service employ- ees domiciled in Californiamust establish non-residency to avoid being liable for California taxes (see FTB Publication 1031). However, a “safe harbor”provision was introduced in1994,whichprovides that anyonewho is domiciled in state but is out of the stateonanemployment-relatedcon- tract for at least 546 consecutive days will be considered anon-resident. This applies to most FS employees and their spouses, butCalifornia residents are advised to study FTB Publication 1031 for exceptions and exemptions. TheCalifornia tax rate ranges from 1 percent to a maximumof 9.3 per- cent, in sixbrackets, depending on income and filing status. Non-residents use Form 540NR. Address: FranchiseTaxBoard, P.O. Box942840, Sacramento, CA 94240-0040. For account information, phone: toll-free 1 (800) 852-5711. E-mail: Link through the Web site’s “Contact Us” tab. Web site: www.ftb.ca.gov COLORADO: Individuals domiciled in Colorado are considered residents and are subject to taxon their 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, plus orminus allowable modifications. Write: Department of Re- venue, Taxpayer Service Division, State Capitol Annex, 1375 ShermanSt., Denver, CO 80261-0005. Phone: (303) 238-7378. E-mail: Link through “Contact Us” tab on “Taxation” page, then click on any of the categories in “Online Knowledge and Customer Support” for e-mail option. Web site: www.revenue.state.co.us CONNECTICUT: Connecticut domi- ciliaries may qualify for non-resident tax treatment under either of two exceptions as follows: Group A: The domiciliary 1) did not maintain a permanent place of abode insideConnecticut for the entire tax year; and 2) maintains a permanent place of abode outside the state for the entire tax year; and 3) spends notmore than30 days in the aggregate in the state during the tax year. Group B: The domiciliary 1) In any A F S A N E W S jba James Burgess Associates, Ltd. Certified Public Accountants 6105-A Arlington Blvd. Falls Church, VA 22044-2708 We offer tax preparation services specializing in your unique circumstances. Visit our web site to learn about our new secure Internet Interview process. Give us a call or send us an E-mail. Tel: (703) 237-9200 Fax: (703) 534-9320 E-Mail: jimb@jbaltd.com URL: www.jbaltd.com TAX RETURNS ON THE NET