The Foreign Service Journal, January-February 2019

78 JANUARY-FEBRUARY 2019 | THE FOREIGN SERVICE JOURNAL AFSA NEWS FLORIDA Florida does not impose personal income, inheritance, gift or intangible personal property taxes. Property tax (homestead) exemptions are only available if you own and permanently reside on the property. Sales and use tax is 6 percent. There are additional county sales taxes which could make the com- bined rate as high as 9.5 percent. Write: Taxpayer Services, Florida Department of Revenue, 5050W. Tennessee St., Bldg. L, Tallahassee FL 32399-0100. Phone: (850) 488-6800 Website: floridarevenue.com/taxes Email: Link through the website, go to “Taxes,” then “Tax Information,” then “Questions?” 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 over $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.NE, Atlanta GA 30345-3205. Phone: (877) 423-6711, Option #2; or contact through Georgia Tax Center (login required). Website: http://dor.georgia.gov/taxes HAWAII Individuals domiciled in Hawaii are considered residents and are subject to tax on their entire income, regardless of their physical presence in the state. For tax year 2018, 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 11.00 percent for taxable income above $200,000 for single filers and $400,000 for joint filers. Write: Oahu District Office, Taxpayer Services Branch, P.O. Box 259, Honolulu HI 96809-0259. Phone: (800) 222-3229 or (808) 587-4242 Website: http://tax.hawaii.gov Email: Taxpayer.Services@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 nonresident 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 staff of a U.S. senator; and 6) you did not hold an elective or appointive office 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 2018 Idaho’s tax rate rises in six steps from a minimum of 1.125 percent to a maximum of 6.925 percent on the amount of Idaho taxable income over $11,2793 for singles and $22,558 for married filers. A nonresident 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: (800) 972-7660 or (208) 334-7660 Website: www.tax.idaho.gov Email: taxrep@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. Effective for income received after June 30, 2017, Illinois Public Act 100-0022 increased the Illinois income tax rate for individuals from a flat rate of 3.75 percent to a flat rate of 4.95 percent of net income. Write: Illinois Department of Revenue, P.O. Box 19014, Spring- field IL 62794-9014. Phone: (800) 732-8866 or (217) 782-3336 Website: www.revenue.state.il.us Email: Link through the website,“Contact Us,” then “Taxpayer Answer Center.” 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 3.23 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 40, Indianapolis IN 46206-0040. Phone: (317) 232-2240 Website: www.in.gov/dor Email: Link through the website’s “Contact Us” tab. 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 2018 tax rate rises in eight steps from 0.36 percent to a maximum 8.98 percent of taxable income over $71,910, for