STATE TAX RETURN

How to pay your federal taxes to the IRS;

The IRS has various tax payment options and we have listed them below. Please chose a suitable payment option convenient to you.

Federal income tax –

• Payment via a US bank account:

Below is the link to the IRS payment website, which allows you to set up direct debit from your US bank account without any charges.

Please visit https://www.irs.gov/Payments/Direct-Pay. This service requires you to authenticate your identity, so please have your prior year tax return handy while setting up this payment option.

• Payment via a US debit or credit card:

This is a commonly used way to make estimated tax payments. However, there is a convenience fee for using a credit card and a flat fee of $3.95 for debit card.

Please visit https://www.irs.gov/uac/Pay-Taxes-by-Credit-or-Debit-Card

• Electronic funds transfer from a US bank account:

You can transfer funds electronically. Please note, you should register on the IRS website and obtain a PIN and an internet password for this service.

Please visit https://www.irs.gov/payments/eftps-the-electronic-federal-tax-payment-system

If an Alabama resident accepts employment in a foreign country for a definite or indefinite period of time with the intent of returning to the U.S., the individual remains an Alabama resident and all income, wherever earned, is subject to Alabama income tax. This is true even if the taxpayer leaves no property in Alabama.

Ala. Dept. of Rev., Form 40 Booklet.

Foreign Earned Income Exclusion = No

Foreign Tax Credits = No

Treaty = No

Due Date = April 15

Accepts Federal Extensions = No. Use form 4868A 

Alaska doesn’t impose an individual income tax.

Foreign Earned Income Exclusion = No

Foreign Tax Credits = No

Treaty = No

Due Date = not applicable

Accepts Federal Extensions = not applicable

If an Arizona resident leaves the state for a temporary period, the taxpayer remains an Arizona resident while out of the state. A resident is subject to tax on all income no matter where the income is earned.

Ariz. Rev. Stat. Ann. § 43-104(19)(b); Instructions 2013 Resident Personal Income Tax Return. An Arizona resident is deemed to become a nonresident if he or she changes residence to another country. See DeWitt v. McFarland, 112 Ariz. 33, 34-35, 537 P.2d 20, 21-22 (1975) (quoting State v. Dillett, 240 Wis. 465, 3 N.W.2d 699, 700 (1942)) (Vietnam was the taxpayer’s domicile because he intended to remain there for an indefinite period).

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = Yes

Treaty =Yes

Due Date = April 15

Accepts Federal Extensions = Yes, when tax isn’t due

A taxpayer can be deemed to be an Arkansas resident even if he or she is absent from Arkansas for a long period of time.

Ark. Regs. 2.26-51-102(9)(b).

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = Yes

Treaty =Yes

Due Date = April 15

Accepts Federal Extensions = Yes, when tax isn’t due

An individual domiciled in California who leaves the state retains California as a domicile as long as the individual has the definite intention of returning to California, regardless of the length of time or the reasons why the individual is absent from the state.

Cal. Code Regs. tit. 18, § 17014(c). There is an exception from resident taxation for domiciliary residents who are absent from California for at least 546 consecutive days on employment-related contracts. California Tax Publication 1031 (2010).

Foreign Earned Income Exclusion = No

Foreign Tax Credits = No

Treaty = No

Due Date = April 15

Accepts Federal Extensions = Yes

A Colorado resident reporting federal taxable income must continue to file Colorado returns as a full-year resident no matter how long he or she is out of the country. Most such individuals are working on a temporary assignment, and return to Colorado. Because of this, there is a presumption that people from Colorado working in foreign countries are still Colorado residents.

Colorado FYI Income 28 (October 2006).

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = No

Treaty = Yes

Due Date = April 15

Accepts Federal Extensions = If 90% of the tax due has been paid, then yes.

Generally, a Connecticut resident won’t lose domicile in the state merely by moving to a foreign country. Instead, he or she must actually change residence to the foreign country through an intent to reside there indefinitely.

Conn. Agencies Regs. § 12-701(a)(1)-1(d)(2); see Amen v. Law, No. CV 02 051533702 0515337 (Conn. Super. Ct. 4/14/05) (holding that taxpayer retained his Connecticut domicile despite moving abroad for work because he failed to show an intent to change his domicile by, rather than selling, leasing his home for short periods of time based on the duration of his employment, including early termination provisions in the lease, undertaking major renovations on the home before returning, having employment abroad that was temporary in nature and maintaining a link to his country club in order to renew active membership when he returned).

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = No

Treaty = No

Due Date = April 15

Accepts Federal Extensions = No, form CT-1040EXT

Delaware residents aren’t considered to have terminated their state domicile when they move to a foreign country. However, individuals can be treated as nonresidents for tax purposes if they are present in the foreign country or countries for at least 495 full days in any consecutive 18-month period, and during that period aren’t present in Delaware for more than 45 days, and don’t maintain an abode for themselves or their families. This doesn’t apply when the taxpayer is an employee of the U.S. government, including the military.

Del. Code Ann. tit. 30, § 1103.

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = No

Treaty =Yes

Due Date = April 30

Accepts Federal Extensions = Yes, when tax is not due to be paid

An individual is a resident of the district if that person is domiciled in the district or if he or she maintains a place of abode in the district for an aggregate of 183 days during the year. Temporary or transitory absences from the district aren’t sufficient to abandon domicile or place of abode.

D.C. Code Ann. § 47-1801.04(42); D.C. Mun. Regs. tit. 9, § 105.6. D.C.’s code has exclusions to residency for elected officials and their staff who are domiciled in other states, and for persons who aren’t required to file U.S. tax returns, which would exclude foreign government and consular staff from filing as district residents. D.C. Code § 47-1801.04(42); Instructions to 2013 Form D-40.

Florida doesn’t impose an individual income tax.

Foreign Earned Income Exclusion = No

Foreign Tax Credits = No

Treaty = No

Due Date = not applicable

Accepts Federal Extensions = not applicable

Once a taxpayer becomes a Georgia resident for tax purposes, he or she remains a resident until he or she can show to the satisfaction of the commissioner that he or she has become a legal resident or domiciliary of another state and that he or she hasn’t resided in Georgia for 183 days or more during the year.

Ga. Code Ann. § 48-7-1(10)(B).

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = No

Treaty = Yes

Due Date = April 15

Accepts Federal Extensions = Yes, attach Federal Extension form 4868 to a GA tax return

A Hawaii resident working in a foreign country will remain a Hawaii resident unless permanent resident status is granted by the foreign country.

Hawaii 2013 N-11 Resident Income Tax Forms and Instructions.

Foreign Earned Income Exclusion = No

Foreign Tax Credits = Yes

Treaty = No

Due Date = April 20

Accepts Federal Extensions = No

Once a taxpayer is domiciled in Idaho, a concurrence of three factors must occur to change the individual’s domicile. The factors are (1) the intent to abandon the Idaho domicile, (2) the intent to acquire a new domicile and (3) physical presence in the new domicile.

Idaho Regs. § 35.01.01.030.02.a. See also, Pratt v. Idaho State Tax Comm’n, 128 Idaho 883, 885 n.2, 920 P.2d 400, 402 n.2 (1996); Idaho Commission Decisions Docket No.16986.

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = No

Treaty = Yes

Due Date = April 15

Accepts Federal Extensions = Automatic extension when no tax is payable OR when 80% of tax is paid OR when 100% of the prior year tax is paid

An individual who is absent from Illinois for one year or more will be presumed to be a nonresident of Illinois. Ill. Admin. Code tit. 86, § 100.3020(f). However, this isn’t a blanket statement that can be used in regard to foreign moves—a person who is away for even lengthy periods of time on foreign assignments may still be considered domiciled in Illinois. Illinois General Information Letter IT 09-0024-GIL (Aug. 3, 2009). If an individual spends in the aggregate more than nine months of any taxable year in Illinois it will be presumed that he or she is a resident of Illinois. These presumptions aren’t conclusive, and may be overcome by other satisfactory evidence to the contrary.

Illinois General Information Letter IT 06-0013-GIL (June 7, 2006).

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = No

Treaty = Yes

Due Date = April 15

Accepts Federal Extensions = Yes

U.S. citizens domiciled in Indiana who go to a foreign country for a limited amount of time because of a work assignment or for study, research or any other purpose don’t lose Indiana domicile unless they can clearly show intent to remain in that foreign country permanently and that they don’t plan to return to Indiana.

Indiana Tax Information Income Tax Bulletin 55 (September 2001).

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = Yes

Treaty = Yes

Due Date = April 15

Accepts Federal Extensions = Yes, when tax is not due to be paid

Iowa doesn’t provide a definition for expatriates. However, once an individual is domiciled in Iowa, the status is retained until the individual takes positive action to become domiciled elsewhere, relinquishes the rights and privileges of residency in Iowa, and meets the Julson criteria. A new domicile is perfected by: (1) a definite abandonment of the former domicile; (2) actual removal to, and physical presence in, the new domicile; and (3) bona fide intention to change and to remain in the new domicile permanently or indefinitely.

Julson v. Julson, 255 Iowa 301, 122 N.W.2d 329, 331 (1963). Individuals claiming domicile outside the state of Iowa may be required to provide documentation supporting the claim.

Iowa Admin. Code r.701-38.17(422)(2).

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = Yes

Treaty = Yes

Due Date = April 30

Accepts Federal Extensions = Only when no tax is payable or when 90% of the tax has been paid

Kansas doesn’t provide a designation for expatriates. However, being absent from Kansas for more than six months is not, by itself, enough to create a presumption that a new domicile has been created. Also leaving the state to accept a job assignment isn’t enough to create a presumption that a new domicile has been created.

Kan. Admin. Regs. 92-12-4a. If a person leaves the state to accept a job assignment in another jurisdiction, that person isn’t presumed to have lost domicile in Kansas. Kan. Admin. Regs. 92-12-4a(b).

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = Yes

Treaty = Yes

Due Date = April 15

Accepts Federal Extensions = Yes

An individual residing in a foreign country who is permitted to file federal income tax returns as a nonresident citizen, and who immediately before residing in a foreign country was domiciled in Kentucky, is presumed to be a Kentucky resident and is required to file a resident Kentucky income tax return.

103 Ky. Admin. Regs. 17:010.

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = No

Treaty = Yes

Due Date = April 15

Accepts Federal Extensions = Yes

Louisiana has no separate rule for expatriates. For income tax purposes, every natural person who is domiciled in the state, and every other natural person who maintains a permanent place of abode within Louisiana or who spends an aggregate of more than six months of the taxable year within the state, is deemed to be a state resident.

La. Rev. Stat. Ann. § 47:31(1).

A natural person can change domicile by moving his or her residence to another location with the intent to make that location his or her habitual residence.

La. Civ. Code Ann. art. 44.

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = Yes

Treaty = Yes

Due Date = May 15

Accepts Federal Extensions = Only when filed with LA before May 15 and is extended to Nov 15

Maine doesn’t provide a designation for expatriates. However, Maine provides a foreign safe harbor with respect to residency.

Me. Rev. Stat. Ann. § 5102(5); Code Me. R. § 18-125-807.08.

Under the safe harbor, an individual who is domiciled in Maine will be treated as a nonresident individual if he or she satisfies all three of the following requirements: within any period of 548 consecutive days, the individual is present in a foreign country (or countries) for at least 450 days; during the 548-day period, the individual isn’t present in Maine for more than 90 days, and doesn’t maintain a permanent place of abode in Maine where the individual’s spouse (unless the spouse is legally separated) or minor children are present for more than 90 days; and during the nonresident portion of the taxable year during the 548-day period the individual is present in Maine for a number of days that doesn’t exceed an amount which bears the same ratio to 90 as the number of days contained in the nonresident portion of the taxable year bears to 548.

Me. Rev. Stat. Ann. § 5102(5); Code Me. R. § 18-125-807.08.

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = Yes, foreign state or political sub division

Treaty = Yes

Due Date = April 15

Accepts Federal Extensions = No, automatic when no tax is payable or 90% of tax has been paid

A person may be legally prohibited from establishing a domicile in a foreign jurisdiction because of immigration or visa restrictions. For example, an individual who is sent to a foreign country to perform the duties of the individual’s job may not be allowed to remain in that country for an indefinite period of time. Maryland Administrative Release No. 37, Domicile and Residency (2009). An individual who is required to leave a foreign country after a certain period of time, or upon the happening of a certain event, can’t establish a domicile in that country and, therefore, can’t effectuate a change of domicile, regardless of intent. Certain factors to consider include: (1) Is the taxpayer employed by the U.S. government, including the military? (2) Is the taxpayer in the foreign country under a work visa or other restrictive visa? (3) Is the taxpayer in the foreign country on a temporary assignment?

Maryland Administrative Release No. 37, Domicile and Residency (2009).

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = No

Treaty = No

Due Date = April 15

Accepts Federal Extensions = Yes, when tax is not due to be paid

A person can be considered a resident even if that person isn’t domiciled in Massachusetts. A resident is a person who maintains a permanent place of abode in Massachusetts and spends more than 183 days of the taxable year in Massachusetts.

Mass. Regs. Code tit. 830, § 62.5A.1(1).

Massachusetts doesn’t apply the foreign earned income exclusion.

Mass. Gen. L. ch. 62, § 2(a)(1)(C).

However, the state’s residents who are taxed on income earned in Canada or in any of its provinces are entitled to claim credit for such taxes after accounting for any federal credit.

Frequently Asked Questions and General Information for Nonresidents and Part-Year Residents (Dec. 1, 2010).

Foreign Earned Income Exclusion = No

Foreign Tax Credits = Canadian only

Treaty = Only for income

Due Date = April 15

Accepts Federal Extensions = Yes, if MA extension form is unavailable and no tax is due. Otherwise MA form M-4868

Domicile in Michigan, once established, isn’t lost until there is a concurrence of all of the following: the specific intent to abandon the old domicile; the intent to acquire a specific new  domicile; and actual physical presence in the new domicile. Generally, the domicile of the wife follows that of the husband.

Mich. Admin. Code r. 206.5.

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = Only for Canadian Province

Treaty = Yes

Due Date = April 15

Accepts Federal Extensions = Yes, when filed with MI with balance due, otherwise MI form 4

In Mississippi, a resident who does the following remains a resident of the state: accepts temporary employment in another country; or travels extensively abroad or accepts a temporary assignment in another country; or otherwise leaves the state with intentions, at the time of departure, of returning to the state.

Miss. Regs. § 35.III.07.01.105.

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = No

Treaty = No

Due Date = April 15

Accepts Federal Extensions = Yes, when tax is not due to be paid, otherwise use MS form 80-180

Missouri doesn’t provide a definition for expatriates. However, an individual domiciled in Missouri who doesn’t maintain a permanent place of abode in Missouri and maintains a permanent place of abode elsewhere, and spends 30 days or less of the taxable year in Missouri, isn’t a resident.

Mo. Rev. Stat. § 143.101; Mo. Dept. of Rev., Form MO-A Instructions.

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = No

Treaty = Yes

Due Date = April 15

Accepts Federal Extensions = Yes, when tax is not due to be paid and attached to an ITR. If a balance is due, use MO form MO-60