The Foreign Service Journal, February 2012

$20,000 and 5 percent of income over $20,000 to 6.5 percent of income over $1,000,000. For singles, the tax rate ranges from3 percent on the first $10,000 and 5 percent of income over $10,000, to 6.5 percent on income over $500,000. Write: Department of Revenue Services, Taxpayer Services Division, 25 Sigour- ney 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 inDelaware are considered residents and are subject to tax on their entire income regardless of their physical presence in the state. Delaware’s graduated tax rate ranges from 2.2 percent to 5.55 percent on income under $60,000, to a maxi- mumof $2,944 plus 6.95 percent on any taxable income over $60,000. Write: Di- vision 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: Individ- uals domiciled in the District of Colum- bia are considered residents and are subject to tax on their entire income re- gardless 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 Dis- trict’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; $2,200 plus 8.5 percent of excess over $40,000; and $29,945 + 8.95 percent of any excess above $350,000. Write: Office of Tax and Revenue, Cus- tomer Service Center, 1101 4th St. SW, SuiteW270,Washington DC 20024. Phone: (202) 727-4TAX (4829) Email: taxhelp@dc.gov Web site: www.cfo.dc.gov/cfo FLORIDA: Florida does not impose personal income, inheritance or gift taxes. Beginning in Tax Year 2007, indi- viduals, married couples, personal rep- resentatives of estates and businesses were no longer required 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 32399-0100. Phone: toll-free 1 (800) 352-3671, or (850) 488-6800. E-mail: Link through Web site. Go to “Taxes,” then “Tax Information,” then “Questions?” Web site: http://dor.myflorida.com/dor A F S A N E W S F E B R U A R Y 2 0 1 2 / F O R E I G N S E R V I C E J O U R N A L 39