The Foreign Service Journal, February 2011

A F S A N E W S ALASKA: Alaska does not tax individual income or intangible or personal property. It has no sales and use, franchise or fiduciary tax. Some municipalities 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 inAri- zona are considered residents and are taxed on any income that is included in the Federal Adjusted Gross Income, regardless of their physical presence in the state. Arizona’s tax rate ranges in five brackets from a minimum of 2.59 percent to amaximumof 4.54 percent of taxable income over $300,000 for married filing jointly or $150,000 for single filers. Write: Arizona Department of Revenue, Tax- payer Information & 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 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 taxable in- come to amaximumof $2,623 plus 7 percent of net taxable income over $49,999. Write: Department of Finance andAdministration, Income Tax Section, P.O. Box 3628, Little Rock AR 72203-3628. Phone: (501) 682-1100. E-mail: Individual.Income@ dfa.arkansas.gov Web site: www.arkansas.gov/dfa/ CALIFORNIA: Foreign Service employ- ees domiciled in California must establish non-residency to avoid liability for Califor- nia taxes (see FTB Publication 1031). How- ever, 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 applies to most FS em- ployees and their spouses, but members domiciled in California are advised to study FTB Publication 1031 for exceptions and ex- emptions. The California tax rate for 2010 ranges in six brackets from 1.25 percent to a maximum of $4,351.84 plus 9.55 percent of the excess over $93,532 for married filing jointly or $46,766 for singles. Non-resident domiciliaries are advised to file on Form 540NR. Write: Personal Income Taxes, Fran- chise 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 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 tax on 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 plus or minus allow- able modifications. Write: Department of Revenue, Taxpayer Service 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” for subject matter options. Web site: www.colorado.gov/revenue F E B R U A R Y 2 0 1 1 / F O R E I G N S E R V I C E J O U R N A L 61