The Foreign Service Journal, January-February 2014

THE FOREIGN SERVICE JOURNAL | JANUARY-FEBRUARY 2014 71 AFSA NEWS 2013 AFSA TAX GUIDE are subject to tax on their entire income regardless of their physical presence in the state. In 2013 the Kansas tax rate is 3 percent on Kansas taxable income under $15,000 for singe filers and under $30,000 for joint filers, and 4.9 percent on income over those amounts. Write: Kansas Taxpayer Assistance Center, Room 150, 915 SW Harrison, Topeka KS 66612. Phone: (785) 368-8222. E-mail: tac@kdor.ks.gov Website: www.ksrevenue.org KENTUCKY Individuals domiciled in Kentucky are considered residents and are subject to tax on their entire income regardless of their physical presence in the state. Kentucky’s tax rate ranges from 2 percent on the first $3,000 of taxable income to 6 percent on all taxable income over $75,000. Write: Kentucky Department of Revenue, Frankfort KY 40602. Phone: (502) 564-4581. E-mail: Link through the website’s “Contact Us” tab. Website: www.revenue.ky.gov LOUISIANA Individuals domiciled in Louisiana are considered residents and are subject to tax on their entire income regardless of their physical presence in the state. Louisiana’s tax rate rises from 2 percent for the first $12,500 for single filers or $25,000 for joint filers; in three steps to 6 percent for over $50,000 for single filers or $100,000 for joint filers. Write: Taxpayer Services Division, Individual Income Tax Sec- tion, Louisiana Department of Revenue, P.O. Box 201, Baton Rouge LA 70821-0201. Phone: (225) 219-0102. E-mail: Link through the website’s “Contact Us” tab. Website: www.revenue.louisiana.gov MAINE Individuals domiciled in Maine are considered residents and are subject to tax on their entire income. Since Jan. 1, 2007, however, there have been “safe harbor” provisions. Under the General Safe Harbor provision, Maine domiciliaries are treated as non-residents if they satisfy all three of the following condi- tions: 1) they did not maintain a permanent place of abode in Maine for the entire taxable year; 2) they maintained a perma- nent place of abode outside Maine for the entire taxable year; and 3) they spent no more than 30 days in the aggregate in Maine during the taxable year. Under the Foreign Safe Harbor provision, Maine domiciliaries are treated as non-residents if they are present in a foreign country for 450 days in a 548- day period and do not spend more than 90 days in Maine gross income from Idaho sources is $2,500 or more. Write: Idaho State Tax Commission, P.O. Box 36, Boise ID 83722-0410. Phone: (208) 334-7660 or toll-free 1 (800) 972-7660. E-mail: taxrep@tax.idaho.gov Website: www.tax.idaho.gov ILLINOIS Individuals domiciled in Illinois are considered residents and are subject to tax on their entire income regardless of their physical presence in the state. It appears that under some circumstances, however, domiciliaries absent from the state throughout the year may not be subject to tax, so they should check with the Illinois Department of Revenue in advance. The Illinois tax rate is a flat 5 percent of Illinois taxable income for 2013. Write: Illinois Department of Revenue, P.O. Box 19001, Spring- field IL 62794-9001. Phone: toll-free (800) 732-8866, or (217) 782-3336. E-mail: Link through the website’s “Contact Us,” then “Tax- payer Answer Center.” Website: www.revenue.state.il.us INDIANA Individuals domiciled in Indiana are considered residents and are subject to tax on their entire income regardless of their physical presence in the state. Indiana’s tax rate is a flat 3.4 percent of Federal Adjusted Gross Income. Several counties also charge a county income tax. Write: Indiana Department of Revenue, Individual Income Tax, P.O. Box 7207, Indianapolis IN 46207-7207. Phone: (317) 232-2240. E-mail: Link through the website’s “Contact Us” tab. Website: www.in.gov/dor IOWA Individuals domiciled in Iowa are considered residents and are subject to tax on their entire income to the extent that income is taxable on the person’s federal income tax returns. Iowa’s 2013 tax rate rises in nine steps from 0.36 percent to a maxi- mum 8.98 percent of taxable income over $67,230, depending on income and filing status. Write: Taxpayer Services, Iowa Department of Revenue, P.O. Box 10457, Des Moines IA 50306-0457. Phone: (515) 281-3114. E-mail: idr@iowa.gov Website: www.iowa.gov/tax KANSAS Individuals domiciled in Kansas are considered residents and