The Foreign Service Journal, January-February 2022

THE FOREIGN SERVICE JOURNAL | JANUARY-FEBRUARY 2022 71 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 St., 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 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: (855) 307-3893 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 non-resi- dents if they satisfy all three of the following conditions: 1) they did not maintain a permanent place of abode in Maine for the entire taxable year; and 2) they maintained a permanent place of abode outside Maine for the entire taxable year; and 3) they spent nomore than 30 days in the aggregate in Maine during the taxable year. Under the Foreign Safe Harbor provision, Maine domiciliaries are also treated as non-residents if they are present in a foreign country for 450 days in a 548-day period and do not spendmore than 90 days in Maine during that period. Maine’s tax rate is 5.8 percent on Maine taxable income below $22,450 for singles and $44,950 for joint filers, 6.75 percent up to $53,150 for singles and $106,350 for married filing jointly, and 7.15 per- cent over those amounts. Write: Maine Revenue Services, Income Tax Assistance, P.O. Box 9107, Augusta ME 04332-9107.