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82

JANUARY-FEBRUARY 2017

|

THE FOREIGN SERVICE JOURNAL

one dollar for each dollar

by which Adjusted Gross

Income exceeds $50,000 for

single, and $75,000 for mar-

ried, taxpayers. All taxpayers

over 65 receive an additional

personal exemption of $800.

Social Security is excluded

from taxable income. The

estate tax was repealed for

all deaths after July 1, 2007.

The general sales tax rate

is 5.3 percent (4.3 percent

state tax and 1 percent local

tax, with an extra 0.7 percent

in Northern Virginia).

WASH I NGTON

No personal income tax.

Retirement income is not

taxed. State sales tax is 6.5

percent; rates are updated

quarterly. Local taxes may

increase the total to 9.5

percent.

WEST V I RG I N I A

$2,000 of any civil or state

pension is exempt. Social

Security income is tax-

able only to the extent that

the income is includable

in Federal Adjusted Gross

Income. Taxpayers 65 and

older or surviving spouses

of any age may exclude

the first $8,000 (individual

filers) or $16,000 (married

filing jointly) of any retire-

ment income. Out-of-state

government pensions

qualify for this exemption.

State sales tax is 6 percent,

with additions of between

0.5 and 1 percent in some

jurisdictions.

WI SCONS I N

Pensions and annuities are

fully taxable. Social Security

is excluded from taxable

income. Those age 65 or

over may take two personal

deductions totaling $950.

Benefits received from a

federal retirement system

account established before

Dec. 31, 1963, are not taxable.

Those over 65 and with a

FAGI of less than $15,000

(single filers) or $30,000

(joint filers) may exclude

$5,000 of income from

federal retirement systems

or IRAs. Those over 65 may

take an additional personal

deduction of $250. State

sales tax is 5 percent; most

counties charge an extra 1.5

percent.

WYOMI NG

No personal income tax.

State sales tax is 4 percent.

Local taxes may add another

4 percent.

n

AFSA NEWS