The Foreign Service Journal, February 2013

48 FEBRUARY 2013 | THE FOREIGN SERVICE JOURNAL AFSA NEWS singles it is 3% on the first $10,000, rising in 6 steps to 6.7 percent of the excess over $250,000. 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 in Delaware are considered residents and are subject to tax on their entire income regardless of their physical presence in the state. Dela- ware’s graduated tax rate rises in six steps from 2.2 percent of taxable income under $5,000 to 6.75 percent of taxable income over $60,000. Write: Division of Revenue, Taxpayers Assistance Sec- tion, State Office Building, 820 N. French St., Wilming- ton DE 19801. Phone (302) 577-8200. E-mail: personaltax@state. de.us Web site: www.revenue.dela- ware.gov/ DISTRICT OF COLUMBIA Individuals domiciled in the District of Columbia are considered residents and are subject to tax on their entire income regardless 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 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; $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, Customer Service Center, 1101 4th St. SW, Suite W270, Washington DC 20024. Phone: (202) 727-4TAX (4829) Email: taxhelp@dc.gov Web site: http://cfo. washingtondc.gov/cfo/site/ default.asp FLORIDA Florida does not impose personal income, inheritance or gift taxes. Since 2007, individuals, married couples, personal representatives of estates, and businesses are 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 Department of Revenue, 5050 W. 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 Infor- mation,” then “Questions?” Web site: http://dor.myflor- ida.com/dor/ GEORGIA Individuals domiciled in Geor- gia are considered residents and are subject to tax on their entire income regard- less of their physical pres- ence in the state. Georgia has a graduated tax rate rising in six steps to a maximum 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) 417-2400. E-mail for questions : tax- payer.services@dor.ga.gov Web site: https://etax.dor. ga.gov/ HAWAII Individuals domiciled in Hawaii are considered residents and are subject to tax on their entire income regardless of their physi- cal presence in the state. Hawaii’s tax rate rises in 12 steps from 1.4 percent on income below $2,400 for single filers ($4,800 for joint filers) to a maximum of 11 percent for income above $200,000 for single filers ($400,000 for joint filers.)  Write: Oahu District Office, Taxpayer 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. However, you are considered a non-resi- dent 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 fed- eral 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. sena- tor; and 6) you did not hold an elective or appointive office of the U.S. government 2012 TAX GUIDE