The Foreign Service Journal, February 2010

taxable income up to $17,000 to 33 per- cent of the taxable income over $50,000 for all taxpayers. Write: Departamento de Hacienda, P.O. Box 9024140, San Juan PR 00902-4140. Phone: toll-free 1 (800) 981-9236, or (787) 721-2020, ext. 3611. E-mail: infoserv@hacienda.gobierno.pr Web site: www.hacienda.gobierno.pr RHODE ISLAND: Individuals domi- ciled in Rhode Island are considered resi- dents and are subject to tax on their entire income regardless of their physical pres- ence in the state. The 2009 Rhode Island tax rate ranges from 3.75 percent of tax- able income up to $33,950 for single filers and $56,700 for joint filers up to 9.9 per- cent of taxable income over $372,950 for all filers. Refer to the tax division’s Web site for current information and handy fil- ing hints, as well as for forms and regula- tions. Write: Rhode Island Division of Taxation, Taxpayer Assistance Section, One Capitol Hill, Providence RI 02908- 5801. Phone (401) 574-8829. E-mail: txassist@tax.state.ri.us Web site: www.tax.state.ri.us SOUTH CAROLINA: Individuals domi- ciled in SouthCarolina are considered res- idents and are subject to tax on their entire income regardless of their physical pres- ence in the state. South Carolina imposes a graduated tax rising in six steps from 3 percent on the first $5,480 to a maximum of 7 percent of taxable income over $13,700. Write: South Carolina Tax Com- mission, 301 Gervais Street, P.O. Box 125, Columbia SC 29214. Phone: (803) 898-5709. E-mail: iitax@sctax.org Web site: www.sctax.org SOUTH DAKOTA: There is no state in- come tax and no state inheritance tax. Property and sales taxes vary depending on city and/or county. Write: South Dakota Dept. of Revenue, 445 E. Capitol Ave., Pierre SD 57501-3185. Phone: (605) 773-3311. E-mail: Link through the Web site’s “Contact Us” tab. Web site: www.state.sd.us/drr2/ revenue.html TENNESSEE: Salaries and wages are not subject to state income tax, but Ten- nessee imposes a 6-percent tax on divi- dends and certain types of interest income received by residents. For information write: Tennessee Department of Revenue (Attention: Taxpayer Services), 500 Dead- erick Street, Nashville TN 37242. Phone: (615) 253-0600. E-mail: TN.Revenue@tn.gov Web site: www.state.tn.us/revenue TEXAS: There is no state personal in- come tax. Write: Texas Comptroller of Public Accounts, P.O. Box 13528, Capitol Station, Austin TX 78711-3528. Phone: toll-free 1 (877) 622-8375. E-mail: comptroller.help@cpa.state.tx.us Web site: www.window.state.tx.us UTAH: Individuals domiciled in Utah are considered residents and are subject to Utah state tax. Utah requires that all Fed- eral Adjusted Gross Income reported on the federal return be reported on the state return regardless of the taxpayer’s physical presence in the state. Utah abolished vari- able tax rates in 2008 and now levies a “single rate tax” of 5 percent on all in- come. Some taxpayers will be able to claim either a taxpayer tax credit or a re- tirement tax credit, or both (see Web site for explanation). Write: Utah State Tax Commission, Taxpayer Services Division, 210 North 1950 West, Salt Lake City UT 84134. Phone: toll-free 1 (800) 662-4335, or (801) 297-2200. E-mail: Link through the Web site’s “Contact Us” tab Web site: tax.utah.gov VERMONT: Individuals domiciled in Vermont are considered residents and are subject to tax on their entire income re- gardless of their physical presence in the state. The 2009 tax rate ranges from 3.55 percent on taxable income under $33,950 for singles and $36,700 for joint filers to a maximum of 9.4 percent on taxable in- come over $357,700 for singles and joint filers. Write: Vermont Department of Taxes, Taxpayer Services Division, 133 State Street, Montpelier VT 05633-1401. Phone: (802) 828-2865. E-mail: Link through the Web site’s “Contact Us” tab. Web site: www.state.vt.us/tax VIRGINIA: Individuals domiciled in Virginia are considered residents and are subject to tax on their entire income re- gardless of their physical presence in the state. 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 state for 183 days or more. These indi- viduals should file using Form760. In ad- dition, Virginia requires non-residents to file Form 763 if their Virginia Adjusted Gross Income in the 2009 tax year (which includes any federal salary paid while they are residing in Virginia) exceeds $11,250 for single filers and married filing sepa- rately, or $22,500 formarried filing jointly. (These amounts will increase to $11,650 and $23,300 in Tax Years 2010 and 2011, and to $11,950 and $23,900 for Tax Year 2012 and beyond.) Individual tax rates are: 2 percent if taxable income is less than $3,000; $60 plus 3 percent of excess over $3,000 if taxable income is between $3,000 and $5,000; $120 plus 5 percent of excess over $5,000 if taxable income is between $5,000 and $17,000; and $720 plus 5.75 percent of taxable income is over $17,000. In addition, for 2009 and subsequent tax years, Virginia will allow employers of household help to elect, using FormR-1H, to pay state unemployment tax annually instead of quarterly. Write: Virginia De- partment of Taxation,Office of Customer Services, P.O. Box 1115, Richmond VA 23218-1115. Phone: (804) 367-8031. E-mail: Link through the Web site’s “Contact Us” tab. Web site: www.tax.virginia.gov WASHINGTON: There is no state in- come tax and no tax on intangibles such as bank accounts, stocks and bonds. Res- idents may deduct Washington sales tax on their federal tax returns if they itemize deductions. Write: Washington State De- partment of Revenue, Taxpayer Services, P.O. Box 47478, Olympia WA 98504- 7478. Phone: toll-free 1 (800) 647-7706. E-mail: Link through the Web site’s “Contact Us” tab. Web site: www.dor.wa.gov WEST VIRGINIA: There is no tax lia- bility for out-of-state income if the indi- vidual has no permanent residence in West Virginia, has a permanent residence 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 69