The Foreign Service Journal, February 2010

“place of abode”outside the state, and not be physically present for more than 30 days during the tax year. California allows up to 45 days in the state during a tax year. These 10 states require the filing of non- resident returns for all income earned from in-state sources. Foreign Service employees should keep in mind that states could challenge the status of government housing in the future. The following list gives a state-by- state overview of the latest information available on tax liability, with addresses provided to write for further information or tax forms. Tax rates are provided where possible. For further information, please contact AFSA’s Labor Manage- ment Office or the individual state tax authorities. As always, members are ad- vised to double-check with their state’s tax authorities. To assist you in connect- ing with your state tax office, we provide theWeb site address for each in the state- by-state guide, and an e-mail address or link where available. Some states do not offer e-mail customer service. The Fed- eration of Tax Administrators’ Web site, www.taxadmin.org , also provides much useful information on individual state in- come taxes. State Overviews ALABAMA: Individuals domiciled in Alabama are considered residents and are subject to tax on their entire income re- gardless of their physical presence in the state. Alabama’s individual income tax rates range from 2 to 5 percent on gross income over $5,250 for individuals filing separately or $10,500 for individuals filing jointly. Write: Alabama Department of Revenue, 50 N. Ripley, Montgomery AL 36132. Phone: (334) 242-1170. E-mail: Link through the Web site, “About Us” then “Contacts.” Web site: www.ador.state.al.us ALASKA: Alaska does not tax individ- ual income or intangible or personal property. It has no sales and use, fran- chise or fiduciary taxes. Some munici- palities levy sales, property and use taxes. Write: State Office Building, 333 West Willoughby Ave., 11th Floor, P.O. Box 110420, Juneau AK 99811-0420. Phone: (907) 465-2320. Web site: www.tax.state.ak.us ARIZONA: Individuals domiciled in Arizona are considered residents and are taxed on any income that is included in Federal AdjustedGross Income, regardless of their physical presence in the state. Ari- zona’s tax rate ranges in five brackets from a minimum of 2.59 percent to a maxi- mum of 4.54 percent of taxable income over $300,000 for married filing jointly or $150,000 for single filers. Write: Arizona Department of Revenue, Taxpayer Infor- mation & Assistance, P.O. Box 29086, Phoenix AZ 85038-9086. Phone: (602) 255-3381. E-mail: taxpayerassistance@azdor.gov Web site: www.azdor.gov ARKANSAS: Individuals domiciled in Arkansas are considered residents and are F E B R U A R Y 2 0 1 0 / F O R E I G N S E R V I C E J O U R N A L 63