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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 fat 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
flers to a maximum of 8.95
percent on taxable income
over $388,350 for singles
and joint flers.
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 fle using Form 760.
In addition, Virginia requires
non-residents to fle 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 flers and
married fling separately, or
$23,900 for married fling
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, Ofce 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