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$20,000 and 5 percent of income over
$20,000 to 6.5 percent of income over
$1,000,000. For singles, the tax rate
ranges from3 percent on the first $10,000
and 5 percent of income over $10,000,
to 6.5 percent on income over $500,000.
Write: Department of Revenue Services,
Taxpayer Services Division, 25 Sigour-
ney St., Suite 2, Hartford CT 06106-
Phone: (860) 297-5962.
Web site:
Individuals domiciled
inDelaware are considered residents and
are subject to tax on their entire income
regardless of their physical presence in
the state. Delaware’s graduated tax rate
ranges from 2.2 percent to 5.55 percent
on income under $60,000, to a maxi-
mumof $2,944 plus 6.95 percent on any
taxable income over $60,000. Write: Di-
vision of Revenue, Taxpayers Assistance
Section, State Office Building, 820 N.
French St.,Wilmington DE 19801.
Phone (302) 577-8200.
Web site:
uals domiciled in the District of Colum-
bia are considered residents and are
subject to tax on their entire income re-
gardless 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 Dis-
trict’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, Cus-
tomer Service Center, 1101 4th St. SW,
SuiteW270,Washington DC 20024.
Phone: (202) 727-4TAX (4829)
Web site:
Florida does not impose
personal income, inheritance or gift
taxes. Beginning in Tax Year 2007, indi-
viduals, married couples, personal rep-
resentatives of estates and businesses
were 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 De-
partment of Revenue, 5050W. 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 Information,” then
Web site:
F E B R U A R Y 2 0 1 2 / F O R E I G N S E R V I C E J O U R N A L