The Foreign Service Journal, February 2007

62 F OR E I GN S E R V I C E J OU R N A L / F E B R U A R Y 2 0 0 7 period of 548 consecutive days, is present in a foreign country for at least 450 days; and 2) During the 548-day period, is not present in Connecticut for more than 90 days and3)doesnotmaintainapermanent place of abode in the state at which the domiciliary’s spouse orminor children are present formore than 90 days. Connecti- cut’s tax rate ranges from3 to 5 percent in twobrackets dependingon income and fil- ing status. Write: Department of Revenue Services, 25 Sigourney St., Hartford, CT 06106-5032. Phone: (860) 297-5962 Fax: (860) 297-4929. E-mail: drs@po.state.ct.us Web site: www.ct.gov/drs DELAWARE: Individuals domiciled in Delaware are considered residents and are subject to taxon their entire income regard- less of their physical presence in the state. Delaware’s tax rate rises on a sliding scale to 4.9 percent on a taxable income of $60,000. Over $60,000, it is 4.9 percent of $60,000 plus 5.95 percent of any taxable income over $60,000. Write: Division of Revenue, Taxpayers Assistance Section, State Office Building, 820 N. French St., Wilmington, DE 19801. Phone (302) 577-8200. E-mail: personaltax@state.de.us 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 domiciled elsewhere are also considered residents for tax purposes for the portion of any calendar year in which they are physically present in the District for 183 days ormore. TheDistrict’s tax rate is 4.5 percent if income is less than$10,000; $450 plus 7 percent of excess over $10,000 if between $10,000 and $40,000; and $2,550 plus 8.7 percent of excess over $40,000 if over $40,000. Write: Office of Tax and Revenue, 941N. Capitol St.,NE,Washing- ton, DC 20002. Phone (202) 727-4TAX (4829). E-mail: ocfo@dc.gov Web site: www.cfo.dc.gov/cfo FLORIDA: Florida does not impose personal income, inheritance or gift taxes. For tax year 2006, Florida taxes “intangi- ble assets” (which include stocks, bonds, mutual funds, etc.) andreal property. There arepersonal exemptionsof $250,000 for sin- gle filers and $500,000 for joint filers. See FormDR-300601 for details. For tax year 2007, Floridawill no longer levy the intan- gible asset tax. Florida does impose a sales tax and a use tax of between6 and 7.5 per- cent, depending on county of residence. Write: Tax Information Services, Florida Department ofRevenue, 1379Blountstown Highway, Tallahassee, FL 32304-2716. Phone: toll-free 1 (800) 352-3671 or (850) 488-6800. E-mail: Link throughWeb site. Go to “Taxes,” then “Tax Information,” then “Questions?” Web site: www.myflorida.com/dor GEORGIA: Individuals domiciled in Georgia are considered residents and are subject to taxon their entire income regard- less of their physical presence in the state. Georgia has a graduated tax rate rising to amaximumof 6percent of taxable income of $100,000 and above. Write: Georgia Department of Revenue, Taxpayer Services Division, 1800CenturyBlvd., NE, Atlanta, GA 30345. Phone: (404) 417-2400. E-mail for questions: taxpayer.services@ dor.ga.gov E-mail for forms: taxforms@dor.ga.gov Web site: www.etax.dor.ga.gov/ HAWAII: Individuals domiciled in Hawaii are considered residents and are subject to taxon their entire income regard- less of their physical presence in the state. Hawaii’s tax rate ranges from 1.4 percent to amaximumof 8.25 percent for taxable income over $40,000 for single filers and $80,000 for married filing jointly. Write: Oahu District Office, Taxpayer Services Branch, P.O. Box 259, Honolulu, HI 96809-0259. Phone: (808) 587-4242, or toll-free 1 (800) 222-3229. E-mail: Taxpayer.Services@hawaii.gov Web site: www.state.hi.us/tax IDAHO: Individuals domiciled in Idaho for an entire tax year are considered residents and are subject to tax on their entire income. Idaho’s tax rate is from1.6 percent, rising to a maximum of 7.8 per- cent on Idaho taxable income of $100,000 or more. However, you are considered a nonresident if: you are an Idaho resident who lived outside of Idaho for at least 445 days in a 15-month period; and after sat- isfying the 15-monthperiod, you spent less than60 days in Idahoduring the year; and you did not have a personal residence in Idaho for yourself or your familyduringany part of the calendar year; and you did not claim Idaho as your federal tax home for deducting away-from-home expenses on your federal return; and you were not employedon the staff of aU.S. senator, and you did not hold an elective or appointive office of the U.S. government other than the armed forces or a career appointment in the U.S. Foreign Service. (See Idaho Code Sections 63-3013 and 63-3030 ). A nonresidentmust file an Idaho income tax return if his or her gross income from Idaho sources is $2,500 or more. Write: IdahoStateTaxCommission, P.O. Box36, Boise, ID 83722-0410. Phone: toll-free 1 (800) 972-7660. E-mail: taxrep@tax.idaho.gov Web site: www.tax.idaho.gov ILLINOIS: Individuals domiciled in Illinois are consideredresidents andare sub- ject to tax on their entire income regard- less of their physical presence in the state. However, it appears that under some cir- cumstances domiciliaries absent from the state throughout the yearmay not be sub- ject to tax, so they should check with the IllinoisDepartment ofRevenue inadvance. The Illinois tax rate is a 3-percent flat rate. For information,write: IllinoisDepartment of Revenue, POBox 19001, Springfield, IL 62794-9001. Phone: (217) 782-3336or toll- free 1 (800) 732-8866. E-mail: Link through “Contact Us,” then “Taxpayer Answer Center.” Web site: www.revenue.state.il.us INDIANA: Individuals domiciled in Indiana are considered residents and are subject to taxon their entire income regard- A F S A N E W S