The Foreign Service Journal, January-February 2023

THE FOREIGN SERVICE JOURNAL | JANUARY-FEBRUARY 2023 73 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 considered 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 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). Idaho’s tax rate rises in four steps from a minimum of 1 percent to a maximum of 6 percent on the amount of Idaho taxable income over $7,939 for singles and $15,878 for married 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.