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THE FOREIGN SERVICE JOURNAL

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JANUARY-FEBRUARY 2017

75

the state. Some taxpayers will be able to claim either a

taxpayer tax credit or a retirement tax credit, or both

(see website for explanation).

Write: Utah State Tax Commission, Taxpayer Services Division,

210 North 1950 West, Salt Lake City UT 84134.

Phone: toll-free (800) 662-4335, Option 0,

or (801) 297-2200, Option 0.

Website:

www.tax.utah.gov

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

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 2016 tax rate ranges from

3.55 percent on taxable income under $37,650 for singles and

$62,850 for joint filers to a maximum of 8.95 percent on tax-

able income over $413,350 for singles and joint filers.

Write: Vermont Department of Taxes, Taxpayer Services

Division, 133 State St., Montpelier VT 05633-1401.

Phone: (802) 828-2865.

Website:

www.tax.vermont.gov/

Email:

tax.individualincome@vermont.gov

or through the

website’s “Contact Us” tab.

V I RG I N I A

Individuals domiciled in Virginia are considered residents and

are subject to tax on their entire income regardless of their

physical presence in the state. Individuals domiciled else-

where are also considered residents for tax purposes for the

portion of any calendar year in which they are physically pres-

ent 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 in Virginia) exceeds $11,950 for single filers and mar-

ried filing separately, or $23,900 for married filing jointly.

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, using Form R-1H, Virginia

allows employers of household help to elect to pay state

unemployment tax annually instead of quarterly.

Write: Virginia Department of Taxation, Office of Customer

Services, P.O. Box 1115, Richmond VA 23218-1115.

Phone: (804) 367-8031.

Website:

www.tax.virginia.gov

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