THE FOREIGN SERVICE JOURNAL | JANUARY-FEBRUARY 2024 73 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). WASHINGTON 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 as much as 9.29 percent. WEST VIRGINIA All retirement income is taxed with the first $8,000 (individual filers) or $16,000 (married filing jointly) being exempt. Out-of-state government pensions qualify for this exemption. Social Security is not taxed if Federal Adjusted Gross Income does not exceed $100,000 (married filing jointly) or $50,000 (filing singly). State sales tax is 6 percent, with additions of up to 1 percent in some jurisdictions. WISCONSIN Social Security is excluded from taxable income. Pensions and annuities are fully taxable. 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 Federal Adjusted Gross Income 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; local taxes may add another 1.75 percent. WYOMING No personal income tax. State sales tax is 4 percent. Local taxes may add up to 2 percent on sales and 4 percent on lodging. n
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