The Foreign Service Journal, January-February 2015

THE FOREIGN SERVICE JOURNAL | JANUARY FEBRUARY 2015 63 AFSA NEWS 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 2014 tax rate rises in nine steps from 0.36 percent to a maxi- mum 8.98 percent of taxable income over $68,175, 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. Email: idr@iowa.gov Website: www.iowa.gov/tax KANSAS Individuals domiciled in Kansas are considered residents and are subject to tax on their entire income regardless of their physical presence in the state. In 2014 the Kansas tax rate is 2.7 percent on Kansas taxable income under $15,000 for single filers and under $30,000 for joint filers, and 4.8 percent on income over those amounts. Write: Kansas Taxpayer Assistance Center, Room 150, 915 SW Harrison, Topeka KS 66612. Phone: (785) 368-8222. Email: 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. Email: 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 Section, Louisiana Department of Revenue, P.O. Box 201, Baton Rouge LA 70821-0201. Phone: (855) 307-3893. Email: Link through the website’s “Contact LDR Online 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 during that period. Maine’s tax rate in 2014 is 6.5 percent on Maine taxable income over $5,200 for singles and $10,450 for joint filers and 7.95 percent over $20,900 for singles and $41,850 for married filing jointly. Write: Maine Revenue Services, Income Tax Assistance, P.O. Box 9107, Augusta ME 04332-9107. Phone: (207) 626-8475. Email: income.tax@maine.gov Website: www.maine.gov/revenue MARYLAND Individuals domiciled in Maryland are considered residents and are subject to tax on their entire income regardless of their physical presence in the state. Individuals domiciled elsewhere are also considered residents for tax purposes for the portion of any calendar year in which they are physi- cally present in the state for an aggregated total of 183 days or more. Maryland’s tax rate is $90 plus 4.75 percent of taxable income over $3,000 up to $100,000 if filing singly and $150,000 if filing jointly. It then rises in four steps to $12,760 plus 5.75 percent of the excess of taxable income over $250,000 for singles or $15,072 plus 5.75 percent of the excess over $300,000 for married filers. In addition, Baltimore City and the 23 Maryland counties impose a local income tax, which is a percentage of the Maryland taxable income, using Line 31 of Form 502 or Line 9 of Form 503. The local factor varies from 1.25 percent in Worcester County to 3.2 percent in Baltimore City, and in Montgomery, Prince George’s and Howard counties (see website for details for all counties).