The Foreign Service Journal, February 2013

THE FOREIGN SERVICE JOURNAL | FEBRUARY 2013 55 AFSA NEWS TEXAS There is no state personal income tax. Write: Texas Comptroller, P.O. Box 13528, Capitol Station, Austin TX 78711-3528. Phone Customer Service: toll-free 1 (877) 334-4112. E-mail: comptroller.help@ cpa.state.tx.us Web site: www.window.state. tx.us UTAH Individuals domiciled in Utah are considered residents and are subject to Utah state tax. Utah requires that all Federal Adjusted Gross Income reported on the federal return be reported on the state return regardless of the taxpayer’s physical pres- ence in the state. Utah has a flat tax of 5 percent on all income. Some taxpayers will be able to claim either a tax- payer tax credit or a retire- ment tax credit, or both (see Web site for explanation). Write: Utah State Tax Com- mission, Taxpayer Services Division, 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: www.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 2012 tax rate ranges from 3.55 percent on taxable income under $35.350 for singles and $59,050 for joint filers to a maximum of 8.95 percent on taxable income over $388,350 for singles and joint filers. Write: Vermont Department of Taxes, Taxpayer Services Division, 133 State St., Mont- pelier, 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 regardless of their physical presence in the state. Individ- uals domiciled elsewhere are also considered residents for tax purposes 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-residents to file Form 763 if their Virginia Adjusted Gross Income (which includes any federal salary paid during time they are residing in Virginia) exceeds $11,950 for single filers and married filing separately, or $23,900 for married filing jointly in tax year 2012 and beyond. 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 per- cent of excess over $5,000 if taxable income is between $5,000 and $17,000; and $720 plus 5.75 percent if tax- able income is over $17,000. In addition, for tax years after 2009, Virginia allows employers of household help to elect, using Form R-1H, to pay state unemployment tax annually instead of quarterly. Write: Virginia Department of Taxation, Office of Customer 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 income tax and no tax on intangibles David L. Mortimer, CPA 5500 Holmes Run Parkway C4 Alexandria VA 22314 Tel: (703) 743-0272 Fax: (202) 204-5199 E-mail: David@mytaxcpa.net Web site: www.mytaxcpa.net F I RST C ONSULTAT I ON F REE • Income tax services • Financial planning • Practiced before the IRS • Electronic tax filing • Member AICPA David L. Mortimer, CPA, has more than 20 years of experience in tax planning, research and com- pliance. This experience includes developing tax minimization strategies, planning business trans- actions and tax audit representation. America Counts on CPAs