The Foreign Service Journal, January-February 2023

AFSA NEWS 74 JANUARY-FEBRUARY 2023 | THE FOREIGN SERVICE JOURNAL 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 $78,435, 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 the 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 Ave., Topeka KS 66612-1103. Phone: (785) 368-8222 Website: www.ksrevenue.gov 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: 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 in 2022 is 1.85 percent for the first $12,500 for single filers or $25,000 for joint filers, 3.5 percent over $12,500 for single filers and over $25,000 for joint filers, and 4.25 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-residents if they satisfy all three of the following condi- tions: 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 no more 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 spend more than 90 days in Maine dur- ing that period. Maine’s tax rate is 5.8 percent on Maine taxable income below $23,000 for singles and $46,000 for joint filers, 6.75 percent up to $54,450 for singles and $108,900 for mar- ried filing jointly, and 7.15 percent over those amounts. Write: Maine Revenue Services, Income Tax Assistance, P.O. Box 9107, Augusta ME 04332-9107. Phone: (207) 626-8475 Website: www.maine.gov/revenue Email: income.tax@maine.gov MARYLAND Individuals domiciled in Maryland are considered residents and are subject to tax on their entire income regardless of their physical presence in the state. Individuals domiciled elsewhere are also considered residents for tax purposes for the portion of any calendar year in which they are physically present in the state for an aggregated total of 183 days or more. Mary- land’s tax rate is 4.75 percent of taxable income over $3,000 up to $100,000 if filing singly and $150,000 if filing jointly. It then rises in four steps to 5.75 percent of taxable income over $250,000 for singles and over $300,000 for married filers. In addition, Baltimore City and the 23 Maryland counties impose a local income tax, which is a percentage of the Maryland taxable income, using Line 31 of Form 502 or Line 9 of Form 503. The local factor varies from 2.25 percent inWorcester County (and for non-residents) to 3.2 percent in Baltimore City and County, and in Caroline, Dorchester, Howard, Kent, Montgomery, Prince George’s, Queen Anne’s, Somerset, Washington, andWicomico (see website for details on all counties).