The Foreign Service Journal, January-February 2020

76 JANUARY-FEBRUARY 2020 | THE FOREIGN SERVICE JOURNAL AFSA NEWS bined 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: (850) 488-6800 Website: floridarevenue.com/taxes Email: DOR@floridarevenue.com 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 5.75 percent of tax- able 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 the Georgia Tax Center (login required) Website: 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 2019, 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: 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. You are, however, considered a nonresident if: 1) you are an Idaho resident who lived outside 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 dur- ing 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 2019 Idaho’s tax rate rises in six steps from a mini- mum of 1.125 percent to a maximum of 6.925 percent on the amount of Idaho taxable income over $11,554 for singles and $23,108 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, Springfield IL 62794-9014. Phone: (800) 732-8866 or (217) 782-3336 Website: www.revenue.state.il.us Email: Link through the website’s Contact Us page under “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 2019 tax rate rises in eight steps from 0.33 percent to a maximum 8.53 percent of taxable income over $73,710, for both single and joint filers. Write: Taxpayer Services, Iowa Department of Revenue, P.O. Box 10457, Des Moines IA 50306-0457. Phone: (515) 281-3114 or (800) 367-3388 Website: tax.iowa.gov Email: Use form on the website’s Contact Us page.