AFSA NEWS 62 JANUARY-FEBRUARY 2024 | THE FOREIGN SERVICE JOURNAL IDAHO Starting in 2023, Idaho has a flat tax rate of 5.8 percent. 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 nonresident under certain conditions—see Idaho Code Sections 63-3013 and 63-3030. Nonresidents 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: https://tax.idaho.gov Email: Submit a question through the “Contact Us” portal 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. For individuals, Illinois charges a flat income tax rate of 4.95 percent of net income. Write: Illinois Department of Revenue, P.O. Box 19001, Springfield IL 62794-9001 Phone: (800) 732-8866 or (217) 782-3336 Website: https://tax.illinois.gov 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. In 2023, Indiana’s tax rate reduced to a flat 3.15 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: https://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. In 2023, Iowa’s tax rate rises in three steps from 4.40 percent on taxable income under $6,000 for single filers and $12,000 for joint filers, to a maximum 6 percent of taxable income over $75,000 for singles and $150,000 for joint filers. A flat rate tax of 3.9 percent is scheduled for 2026. 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: https://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 in 2023 is a flat 4.5 percent. Write: Kentucky Department of Revenue, 501 High St., Frankfort KY 40601 Phone: (502) 564-4581 Website: https://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 2023 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 singles and over $25,000 for joint filers, and 4.25 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 Phone: (855) 307-3893 Website: https://revenue.louisiana.gov Email: Link through the website’s “Contact Us” page MAINE Individuals domiciled in Maine are considered residents and are subject to tax on their entire income. However, under the General Safe Harbor provision, Maine domiciliaries are treated as nonresidents 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; 2) they maintained a perma-
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