The Foreign Service Journal, February 2012

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 45 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 most dividends and interest income of more than $1,250 (single filers) or $2,500 (joint filers) in the tax year. Write: Ten- nessee Department of Revenue (Atten- tion: Taxpayer Services), 500 Deaderick St., 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, P.O. Box 13528, Capitol Station, Austin TX 78711-3528. Phone: toll-free 1 (877) 334-4112. E-mail: comptroller.help@cpa.state. tx.us Web site: www.window.state.tx.us UTAH: Individuals domiciled inUtah are considered residents and are subject to Utah state tax. Utah requires that all Federal AdjustedGross Income reported on the federal return be reported on the state return regardless of the taxpayer’s physical presence in the state. Utah abol- ished variable tax rates in 2008 and now levies a flat 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 (seeWeb site for explanation). Write: Utah State Tax Commission, Taxpayer Services Divi- sion, 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 regardless of their physical presence in the state. The 2011 tax rate ranges from 3.55 percent on taxable income under $34,500 for singles and $57,560 for joint filers to a maximum of 8.95 percent on taxable income over $379,150 for singles and joint filers. Write:Vermont Depart- ment of Taxes, Taxpayer Services Divi- sion, 133 State St., 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 pur- poses for the portion of any calendar year in which they are physically present in the state for 183 days or more. These individuals should file using Form 760. In addition, Virginia requires non-resi- dents to file Form 763 if their Virginia Adjusted Gross Income (which includes any federal salary paid during time they are residing inVirginia) exceeds $11,650 for single filers and married filing sepa- rately, or $23,300 for married filing jointly in tax year 2011. (These amounts will increase to $11,950 and $23,900, re- spectively, for Tax Year 2012 and be- yond.) 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 if taxable income is over $17,000. In addition, for tax years after 2009,Vir- ginia is allowing employers of household help to elect, using Form R-1H, to pay state unemployment tax annually in- stead of quarterly. Write: Virginia De- partment of Taxation, Office of Cus- tomer Services, P.O. Box 1115, Rich- mond 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. Residents may deduct Washington sales tax on their federal tax returns if they itemize deductions. Write: Washington State Department 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 li- ability for out-of-state income if the in- dividual has no permanent residence in West Virginia, has a permanent resi- dence elsewhere and spends no more than 30 days of the tax year inWest Vir- ginia. However, non-resident domicil- iaries are required to file a return on Form IT-140 for all income derived from West Virginia sources. Tax rates rise in four steps from $150 plus 4 percent of taxable income over $5,000 for single fil- ers and $300 plus 4 percent of taxable in- come over $10,000 for joint filers, to $1,387.50 plus 6.5 percent of taxable in- come over $30,000 for single filers and $2,775 plus 6.5 percent of taxable in- come over $60,000 for joint filers. Write: Department of Tax and Revenue, Tax- payer Services Division, P.O. Box 3784, CharlestonWV 25337-3784. Phone: toll-free 1 (800) 982-8297, or (304) 558-3333. E-mail: TaxWVTaxAid@wv.gov or through the “Contact Us” page on the Web site. Web site: www.wvtax.gov WISCONSIN: Individuals domiciled A F S A N E W S