The Foreign Service Journal, January-February 2021

THE FOREIGN SERVICE JOURNAL | JANUARY-FEBRUARY 2021 73 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 2020 tax rate rises in eight steps from 0.33 percent to a maximum 8.53 percent of taxable income over $74,970, 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: 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. Kansas’ 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 is a flat 5 percent. 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.