The Foreign Service Journal, January-February 2016

76 JANUARY-FEBRUARY 2016 | THE FOREIGN SERVICE JOURNAL 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 $10,890 for singles and $21,780 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 1 (800) 972-7660. Email: taxrep@tax.idaho.gov Website: www.tax.idaho.gov I L L I NO I S 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 3.75 of net income for all tax years beginning on or after Jan. 1, 2015. Write: Illinois Department of Revenue, P.O. Box 19001, Springfield IL 62794-9001. Phone: toll-free 1 (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 I ND I ANA 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 3.3 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 I OWA 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 2015 tax rate rises in nine steps from 0.36 percent to a maxi- mum 8.98 percent of taxable income over $69,255, depend- ing 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: Use email form on “Contact Us” page. 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 2015, the Kansas tax rate is 2.7 percent on Kansas taxable income under $15,000 for single filers, under $30,000 for joint filers, and 4.6 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, 502 High Street, Frank- fort KY40601-2103. Phone: (502) 564-4581. Email: Link through the website’s “Contact Us” tab. Website: www.revenue.ky.gov LOU I S I ANA 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” on the “Contact Us” page. Website: www.revenue.louisiana.gov MA I NE 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