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68

JANUARY-FEBRUARY 2017

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THE FOREIGN SERVICE JOURNAL

AFSA NEWS

STATE OVERVIEWS

ALABAMA

Individuals domiciled in Alabama are considered residents

and are subject to tax on their entire income regardless of

their physical presence in the state. Alabama’s individual

income tax rates range from 2 percent on taxable income over

$500 for single taxpayers and $1,000 for married filing jointly

to 5 percent over $3,000 for single taxpayers and $6,000 for

married filing jointly.

Write: Alabama Department of Revenue, 50 N. Ripley,

Montgomery AL 36104.

Phone: (334) 242-1170.

Website:

www.ador.state.al.us

Email: Link through the website: “About Us” then “Contacts,”

then “Income Tax.”

ALASKA

Alaska does not tax individual income or intangible or per-

sonal property. It has no state sales and use, franchise or fidu-

ciary tax. However, some municipalities levy sales, property

and use taxes.

Write: State Office Building, 333 West Willoughby Ave., 11th

Floor, P.O. Box 110420, Juneau AK 99811-0420.

Phone: (907) 465-2320.

Website:

www.tax.state.ak.us

AR I ZONA

Individuals domiciled in Arizona are considered residents

and are taxed on any income that is included in the Federal

Adjusted Gross Income, regardless of their physical presence

in the state. Arizona’s tax rate ranges in five brackets from

a minimum of 2.59 percent to a maximum of 4.54 percent

of taxable income over $304,868 married filing jointly or

$152,434 for single filers.

Write: Arizona Department of Revenue, Customer Care,

P.O. Box 29086, Phoenix AZ 85038-9086.

Phone: (602) 255-3381.

Website:

www.azdor.gov

Email: For general questions,

taxpayerassistance@azdor.gov

ARKANSAS

Individuals domiciled in Arkansas are considered residents

and are taxed on their entire income regardless of their physi-

cal presence in the state. The Arkansas tax rate ranges in six

brackets from a minimum of 2.5 percent to a maximum of 6.9

percent of net taxable income over $35,099.

Write: Department of Finance and Administration, Income Tax

Section, P.O. Box 3628, Little Rock AR 72203-3628.

Phone: (501) 682-1100.

Website:

www.arkansas.gov/dfa

Email: Use Contact Form on “Contact Us” page of the website.

CAL I FORN I A

Foreign Service employees domiciled in California must

establish non-residency to avoid liability for California taxes

(see Franchise Tax Board Publication 1031). However, a “safe

harbor” provision allows anyone who is domiciled in state but

is out of the state on an employment-related contract for at

least 546 consecutive days to be considered a non-resident.

This applies to most FS employees and their spouses, but

members domiciled in California are advised to study FTB

Publication 1031 for exceptions and exemptions. The Califor-

nia tax rate for 2016 ranges in eight brackets from 1 percent of

taxable income under $7,850 for singles and $15,770 for joint

filers to a maximum of 12.3 percent on taxable income over

$526,443 for singles and $1,052,886 for joint filers. Non-resi-

dent domiciliaries are advised to file on Form 540NR.

Write: Personal Income Taxes, Franchise Tax Board,

P.O. Box 942840, Sacramento CA 94240-0040.

Phone: toll-free 1 (800) 852-5711 (inside the U.S.);

(916) 845-6500 (outside the U.S.).

Website:

www.ftb.ca.gov

Email: Link through the website’s “Contact Us” tab.

COLORADO

Individuals domiciled in Colorado are considered residents

and are subject to tax on their entire income regardless of

their physical presence in the state. Colorado’s tax rate is

a flat 4.63 percent of federal taxable income, plus or minus

allowable modifications.

Write: Department of Revenue, Taxpayer Service Division,

P.O. Box 17087, Denver CO 80217-0087.

Phone: (303) 238-7378.

Website:

www.colorado.gov/revenue

Email: Link through the website’s “Contact Us” tab on the

“Taxation” page.

CONNECT I CUT

Connecticut domiciliaries may qualify for non-resident tax

treatment under either of two exceptions as follows:

Group A—the domiciliary 1) did not maintain a permanent

place of abode inside 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 aggregate in the state during the tax year.

Group B—the domiciliary 1) in any period of 548 consecu-

tive days, is present in a foreign country for at least 450 days;

and 2) during the 548-day period, is not present in Connecti-