The Foreign Service Journal, January-February 2019

THE FOREIGN SERVICE JOURNAL | JANUARY-FEBRUARY 2019 79 both single and joint filers. Write: Taxpayer Services, Iowa Department of Revenue, P.O. Box 10457, Des Moines IA 50306-0457. Phone: (800) 367-3388 or (515) 281-3114 Website: https://tax.iowa.gov Email: Use email form on “Contact Us” page of the website. 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 2018 the tax rate is 3.1 percent on Kansas taxable income under $15,000 for single filers and under $30,000 for joint filers, rising to 5.7 percent on income over $30,000 for single filers and $60,000 for joint filers. Write: Kansas Taxpayer Assistance Center, Scott State Office Building, 120 SE 10th Street, Topeka, KS 66612-1103. Phone: (785) 368-8222 Website: www.ksrevenue.org Email: kdor_tac@ks.gov 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 rising in five steps to 6 percent on all taxable income over $75,000 for both single and joint filers. Write: Kentucky Department of Revenue, 501 High Street, Frankfort KY 40601. Phone: (502) 564-4581 Website: www.revenue.ky.gov Email: Link through the website’s “Contact Us” tab. 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 is 2 percent for the first $12,500 for single filers or $25,000 for joint filers, 4 percent over $12,500 for singles and over $25,000 for joint filers, and 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: (225) 219-0102 Website: www.revenue.louisiana.gov Email: Link through the website’s “Contact LDR Online tab” on the “Contact Us” page. 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 nonresidents 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 also treated as nonresidents 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 dur- ing that period. Maine’s tax rate in 2018 is 5.8 percent on Maine taxable income below $21,450 for singles and $42,900 for joint filers, 6.75 percent up to $50,750 for singles and $101,550 for married filing jointly, and 7.15 percent over those amounts. Write: Maine Revenue Services, Income Tax Assistance, P.O. Box 9107, Augusta ME 04332-9107. Phone: (207) 626-8475 Website: www.maine.gov/revenue Email: income.tax@maine.gov 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 1.75 percent in Worcester County (and for nonresidents) to 3.2 percent in Baltimore City, and in Montgomery, Prince George’s, Queen Anne’s, Wicomico and Howard counties (see website for details for all counties). Write: Comptroller of Maryland, Revenue Administration Center, Taxpayer Service Section, 110 Carroll Street, Annapolis MD 21411-0001. Phone: (800) 638-2937 or (410) 260-7980 Website: www.marylandtaxes.com Email: taxhelp@comp.state.md.us