The Foreign Service Journal, January-February 2022

AFSA NEWS 70 JANUARY-FEBRUARY 2022 | THE FOREIGN SERVICE JOURNAL 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’s tax rate rises in six steps to a maximum of 5.75 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 (log-in required). Website: http://dor.georgia.gov/taxes Email: Link through the website’s Contact Us page. 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. Hawaii’s tax rate is 1.4 percent on taxable income below $2,400 for single filers and $4,800 for joint filers, rising in 11 steps to a maximum of 11 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 con- sidered residents and are subject to tax on their entire income. However, you are considered a non-resident 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 less 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. For- eign Service (see Idaho Code Sections 63-3013 and 63-3030). 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 $11,760 for singles and $23,520 for mar- ried filers. Non-residents must file an Idaho income tax return if their 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. Illinois charges a flat rate income tax rate for individuals 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: REV.TA- IIT@illinois.gov 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 7207, Indianapolis IN 46207-7207. 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 tax rate rises in eight steps from 0.33 percent to a maximum 8.53 percent of taxable income over $75,420, 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: Link through website’s Contact Us page. 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 St., Topeka KS 66612-1103. Phone: (785) 368-8222