The Foreign Service Journal, February 2011

A F S A N E W S CONNECTICUT: Connecticut domicil- iaries may qualify for non-resident tax treat- ment under either of two exceptions as follows: Group A — the domiciliary 1) did not maintain a permanent place of abode in- side Connecticut for the entire tax year; and 2) maintains a permanent place of abode outside the state for the entire tax year; and 3) spends not more than 30 days in the aggre- gate in the state during the tax year. Group B — the domiciliary 1) In any period of 548 consecutive days, is present in a foreign coun- try for at least 450 days; and 2) during the 548-day period, is not present in Connecti- cut for more than 90 days; and 3) does not maintain a permanent place of abode in the state at which the domiciliary’s spouse or minor children are present for more than 90 days. Connecticut’s tax rate formarried filing jointly ranges from 3 percent of income less than $10,000, to 5 percent of income over $20,000, and 6.5 percent of income over $1 million. 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 regard- less of their physical presence in the state. Delaware’s graduated tax rate ranges from2.2 percent to 5.55 percent for income 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, Tax- payers Assistance Section, State Office Build- ing, 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: Individu- als domiciled in the District of Columbia are considered residents and are subject to tax on their entire income regardless of their physi- cal 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 Revenue, 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/cfo FLORIDA: Florida does not impose per- sonal income, inheritance or gift taxes. Be- ginning in Tax Year 2007, individuals, married couples, personal representatives of estates, and businesses were no longer re- quired to file an annual intangible personal property tax return reporting their stocks, bonds, mutual funds, money market funds, shares of business trusts and unsecured notes. Write: Taxpayer Services, Florida De- partment 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/dor/ GEORGIA: Individuals domiciled in Georgia are considered residents and are sub- ject to tax on their entire income regardless of their physical presence in the state. Georgia has a graduated tax rate rising to amaximum of 6 percent of taxable income of $10,000 and above for joint married filers and $7,000 for single filers. Write: Georgia Department of Revenue, 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: https://etax.dor.ga.gov/ HAWAII: Individuals domiciled in Hawaii are considered residents and are sub- ject to tax on their entire income regardless of their physical presence in the state. For 2010, Hawaii’s tax rate ranges in eight steps from 1.4 percent to amaximumof $16,379 plus 11 percent of taxable income over $200,000 for single filers and $32,757 plus 11 percent of taxable income over $400,000 formarried fil- ing jointly. Write: Oahu District Office, Tax- payer Services Branch, P.O. Box 259, Honolulu HI 96809-0259. Phone: toll-free 1 (800) 222-3229, or (808) 587-4242. 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 rises in eight steps from a minimum of 1.6 percent to a maximum of $7,465 plus 7.8 percent on the amount of Idaho taxable income over $100,000. How- ever, you are considered a non-resident if: 1) you are an Idaho resident who lived outside of Idaho for at least 445 days in a 15-month period; and 2) after satisfying the 15-month period, you spent fewer than 60 days in Idaho during the year; and 3) you did not have a personal residence in Idaho for yourself or your family during any part of the calendar year; and 4) you did not claim Idaho as your federal tax home for deducting away-from- home expenses on your federal return; and 5) you were not employed on the staff of a U.S. senator; and 6) you did not hold an elec- tive or appointive office of the U.S. govern- ment other than the armed forces or a career appointment in the U.S. Foreign Service (see Idaho Code Sections 63-3013 and 63-3030). Anon-resident must file an Idaho income tax return if his or her gross income from Idaho sources is $2,500 or more. Write: Idaho State Tax Commission, P.O. Box 36, 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 Illi- nois are considered residents and are subject to tax on their entire income regardless of their physical presence in the state. It appears that under some circumstances, however, domiciliaries absent from the state through- out the yearmay not be subject to tax, so they should check with the Illinois Department of Revenue in advance. The Illinois tax rate re- mains a flat 3 percent for 2010. Write: Illinois Department of Revenue, P.O. Box 19001, Springfield IL 62794-9001. Phone: toll-free 1 (800) 732-8866, or (217) 782-3336. E-mail: Link through “Contact Us,” then “Taxpayer Answer Center.” Web site: www.revenue.state.il.us INDIANA: Individuals domiciled in In- diana are considered residents and are sub- ject to tax on their entire income regardless of their physical presence in the state. Indiana’s 62 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 1