The Foreign Service Journal, February 2010

taxed on their entire income regardless of their physical presence in the state. The Arkansas tax rate ranges in six brackets from a minimum of 1 percent of net tax- able income to amaximumof $1,341 plus 7 percent of net taxable income over $31,700 for married filing jointly. Write: Department of Finance and Administra- tion, Income Tax Section, P.O. Box 3628, Little Rock AR 72203-3628. Phone: (501) 682-1100. E-mail: Individual.Income@rev.state.ar.us Web site: www.dfa.arkansas.gov CALIFORNIA: Foreign Service employ- ees domiciled in Californiamust establish non-residency to avoid liability for Cali- fornia taxes (see FTB Publication 1031). However, a“safe harbor”provision allows anyone who is domiciled in state but is out of the state on an employment-related contract for at least 546 consecutive days to be considered a non-resident. This ap- plies to most FS employees and their spouses, but members domiciled in Cali- fornia are advised to study FTB Publica- tion 1031 for exceptions and exemptions. The California tax rate for 2009 ranges in six brackets from 1.25 percent to a maxi- mumof $4,313.02 plus 9.55 percent of the excess over $92,698 for married filing jointly. Non-resident domiciliaries are ad- vised to file on Form 540NR. Write: Per- sonal Income Taxes, Franchise Tax Board, P.O. Box 1468, Sacramento CA 95812- 1468. Phone: toll-free 1 (800) 852-5711 (inside the U.S.); (916) 845-6500 (outside the U.S.). E-mail: Link through theWeb site’s “Contact Us” tab. Web site: www.ftb.ca.gov COLORADO: Individuals domiciled in Colorado are considered residents and are subject to tax on their entire income re- gardless of their physical presence in the state. Colorado’s tax rate is a flat 4.63 per- cent of federal taxable income plus or minus allowable modifications. Write: Department of Revenue, Taxpayer Serv- ice Division, State Capitol Annex, 1375 Sherman St., Denver CO 80261-0005. Phone: (303) 238-7378. E-mail: Link through “Contact Us” tab on “Taxes” page, then click on “E-Mail and Telephone.” Web site: www.colorado.gov/revenue CONNECTICUT: Connecticut domicil- iaries 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 inside Connecticut for the entire tax year; and 2) maintains a permanent place of abode outside the state for the en- tire tax year; and 3) spends not more than 30 days in the aggregate in the state during the tax year. Group B—The domiciliary 1) in any period of 548 consecutive days, is present in a foreign country for at least 450 days; and 2) during the 548-day pe- riod, is not present in Connecticut for more than 90 days; and 3) does not main- tain a permanent place of abode in the state in which the domiciliary’s spouse or minor children are present for more than 90 days. For 2009, Connecticut’s tax rate for married filing jointly ranges from 3 percent of income less than $10,000, to $600 plus 5 percent of income over $20,000. Write: Department of Revenue Services, Taxpayer Services Division, 25 Sigourney St., Suite 2, Hartford CT 06106-5032. Phone: (860) 297-5962. 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 tax on their entire income re- gardless of their physical presence in the state. Delaware’s graduated tax rate ranges from 2.2 percent to 5.55 percent for in- come under $60,000, to a maximum of $2,943.50 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.revenue.delaware.gov/ 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 or more. The District’s tax rate is 4 percent if income is less than $10,000; $400 plus 6 percent of excess over $10,000 if between $10,000 and $40,000; and $2,200 plus 8.5 percent of excess over $40,000. Write: Office of Tax and Rev- enue, 941 N. Capitol St. NE, 1st Floor, Washington DC 20002. Phone: (202) 727-4TAX (4829). E-mail: otr.ocfo@dc.gov Web site: www.cfo.dc.gov FLORIDA: Florida does not impose personal income, inheritance or gift taxes. Beginning in Tax Year 2007, individuals, married couples, personal representatives of estates, and businesses were no longer required to file an annual intangible per- sonal property tax return reporting their stocks, bonds,mutual funds,moneymar- ket funds, shares of business trusts and unsecured notes. Write: Taxpayer Serv- ices, Florida Department of Revenue, 5050W. Tennessee St., Bldg. L, Tallahassee FL 32399-0112. 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: http://dor.myflorida.com GEORGIA: Individuals domiciled in Georgia are considered residents and are subject to tax on their entire income re- gardless of their physical presence in the state. Georgia has a graduated tax rate, rising to a maximum of 6 percent of tax- able income of $10,000 and above for joint married filers and $7,000 for single filers. Write: Georgia Department of Rev- enue, Taxpayer Services Division, 1800 Century Blvd. NE, Atlanta GA 30345- 3205. Phone: (404) 417- 4480 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 tax on their entire income re- gardless of their physical presence in the state. For 2009,Hawaii’s tax rate ranges in eight steps from 1.4 percent to a maxi- mum of $3,214 plus 8.25 percent of tax- able income over $48,000 for single filers 64 F O R E I G N S E R V I C E J O U R N A L / F E B R U A R Y 2 0 1 0