The Foreign Service Journal, January-February 2015

62 JANUARY FEBRUARY 2015 | THE FOREIGN SERVICE JOURNAL Phone: (202) 727-4829. Email: taxhelp@dc.gov Website: www.cfo.washingtondc.gov/cfo/site/default.asp FLORIDA Florida does not impose personal income, inheritance, gift or intangible personal property taxes. Sales and use tax is 6 percent. There are additional county sales taxes which could make the combined rate as high as 9.5 percent. Write: Taxpayer Services, Florida Department of Revenue, 5050 W. Tennessee St., Bldg. L, Tallahassee FL 32399-0100. Phone: toll-free (800) 352-3671, or (850) 488-6800. Email: Link through website. Go to “Taxes,” then “Tax Informa- tion,” then “Questions?” Website: dor.myflorida.com/dor/taxes/ GEORGIA Individuals domiciled in Georgia are considered residents and are subject to tax on their entire income regardless of their physical presence in the state. Georgia has a graduated tax rate rising in six steps to a maximum of 6 percent of taxable income of $10,000 and above for joint married filers and $7,000 for single filers. Write: Georgia Department of Revenue, Taxpayer Services Division, 1800 Century Blvd. N.E., Atlanta GA 30345-3205. Phone: (877) 423-6711 Option #2. Email: taxpayer.services@dor.ga.gov Website: dor.georgia.gov/taxes HAWAI I Individuals domiciled in Hawaii are considered residents and are subject to tax on their entire income regardless of their physical presence in the state. Hawaii’s tax rate rises in 12 steps from 1.4 percent on taxable income below $2,400 for single filers and $4,800 for joint filers, to a maximum of 11 percent for taxable income above $200,000 for single filers and $400,000 for joint filers. Write: Oahu District Oce, Taxpayer Services Branch, P.O. Box 259, Honolulu HI 96809-0259. Phone: toll-free (800) 222-3229, or (808) 587-4242. Email: Taxpayer.Services@hawaii.gov Website: www.tax.hawaii.gov IDAHO Individuals domiciled in Idaho for an entire tax year are considered residents and are subject to tax on their entire income. However, you are considered a non-resident if: 1) you are an Idaho resident who lived outside of Idaho for at least 445 days in a 15-month period; and 2) after satisfying the 15-month period, you spent fewer than 60 days in Idaho during the year; and 3) you did not have a personal residence in Idaho for yourself or your family during any part of the calendar year; and 4) you did not claim Idaho as your federal tax home for deducting away-from home expenses on your federal return; and 5) you were not employed on the sta of a U.S. senator; and 6) you did not hold an elective or appointive oce of the U.S. government other than the armed forces or a career appointment in the U.S. Foreign Service (see Idaho Code Sections 63-3013 and 63-3030). In 2014 Idaho’s tax rate rises in eight steps from a minimum of 1.6 percent to a maximum 7.4 percent on the amount of Idaho taxable income over $10,718 for singles and $21,436 for married filers. A non-resident must file an Idaho income tax return if his or her 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 (800) 972-7660. Email: 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. The Illinois tax rate is a flat 5 percent of Illinois taxable income for 2014. Write: Illinois Department of Revenue, P.O. Box 19001, Springfield IL 62794-9001. Phone: toll-free (800) 732-8866, or (217) 782-3336. Email: Link through the website’s “Contact Us,” then “Taxpayer 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. Email: Link through the website’s “Contact Us” tab. Website: www.in.gov/dor 2014 AFSA TAX GUIDE