The Foreign Service Journal, February 2003

10 AFSA NEWS • FEBRUARY 2003 DELAWARE: Individuals domiciled in Delaware are considered residents and are subject to tax on their entire income regard- less of their physical presence in the state. Delaware’s tax rate ranges from 2.2 to 5.95 percent dependingon income and filing sta- tus. There is no tax on taxable income less than $2,000. Write: Division of Revenue, Taxpayers Assistance Section, State Office Building, 820N. FrenchSt.,Wilmington,DE 19801. Phone: (302) 577-8200. Web site: www.state.de.us/revenue DISTRICT OF COLUMBIA: Individuals domiciled in the District of Columbia are considered residents and are subject to tax on their entire income regardless of their physical presence there. Individuals domi- ciled elsewhere are also considered residents for tax purposes for the portion of any cal- endar year inwhich they are physically pre- sent in theDistrict for 183days ormore. The District’s tax rate is 5percent if income is less than$10,000, $500plus 7.5percent of excess over $10,000 if between$10,000and$30,000, and $2,000 plus 9.3 percent of excess over $30,000 if over $30,000.Write: Office of Tax and Revenue, 941 N. Capitol St., N.E., Washington, DC 20002. Phone: (202) 727- 4TAX. Web site: www.dccfo.com FLORIDA: Florida does not impose per- sonal income, inheritance or gift taxes. However, Florida taxes “intangible assets,” (which include stocks, bonds,mutual funds, etc.), and real property. For details, write to Tax Information Services, Florida Department of Revenue, 1379Blountstown Highway, Tallahassee, FL 32304-2716. Phone: 1 (800) 352-3671 (in Florida only) or (850) 488-6800. Web site: sun6.dms.state.fl.us/dor. GEORGIA: Individuals domiciled in Georgia are consideredresidents andare sub- ject to tax on their entire income regardless of their physical presence in the state. Georgia’s tax rate ranges from1 to6percent depending on income and filing status. For forms write: Georgia Income Tax Forms, P.O. Box 740389, Atlanta, GA 30374-0389 orbyphoneor faxat (404) 417-6011. Phone: (404) 417-4477. E-mail inquiries: inctax@ gw.rev.state.ga.us Web site: www.gatax.org. HAWAII: Individuals domiciled inHawaii are considered residents and are subject to taxon their entire income regardless of their physical presence in the state. Hawaii’s tax rate ranges from1.5 to 8.5 percent depend- ingon income and filing status. Write:Oahu District Office, Taxpayer Services Branch, P.O. Box 3559, Honolulu, HI, 96811-3559. Phone: (808) 587-4242 or 1(800) 222-3229. Web site: www.state.hi.us/tax IDAHO: Individuals domiciled in Idaho for anentire tax year are considered residents and are subject to tax on their entire income. Idahooffers a safe-harbor provision where a resident individual who is outside Idaho for a qualifyingperiodof timewill not be considereda resident. If an individual qual- ifies for the safe harbor, he would report as a nonresident and be taxed only on income fromIdaho sources. Anonresidentmust file an Idaho income tax return if gross income from Idaho sources is $2,500 or more. For TaxYear 2002 Idaho’s tax rate is between1.6 and 7.8 percent depending on earned income. To request formswrite: IdahoState Tax Commission, P.O. Box 36, Boise, ID 83722-0410. Phone: 1 (800) 972-7660. Web site: www2.state.id.us/tax ILLINOIS: Individuals domiciled in Illinois are considered residents and are subject to taxon their entire income regardless of their physical presence in the state. Illinois’s tax rate is a3percent flat rate,withapersonal exemp- tion for all taxpayers of $2,000.Write: Illinois Department ofRevenue, FormsDivision, 101 West JeffersonSt., Springfield, IL62794-9044. Phone: (217) 782-3336or 1 (800) 732-8866. Web site: www.revenue.state.il.us INDIANA: Individuals domiciled in Indiana are consideredresidents andare sub- ject to tax on their entire income regardless of their physical presence in the state. However, acredit is granted for any taxespaid to the state where the income was earned. Those who claim federal foreign tax credit will need to submit Federal Form 1116 to claim it in Indiana. Indiana’s tax rate remains 3.4 percent. Write: Department of Revenue, 100 N. Senate Ave., Indianapolis, IN 46204. Phone: (317) 232-2240. Web site: www.state.in.us/dor 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 ranges from 0.36 to 8.98 percent depending on income and filing status.Write:Department of Revenue and Finance, Forms Division, Hoover State Office Building, Des Moines, IA50319. Phone: (515) 281-3114 or 1 (800) 367-3388. Web site: www.state.ia.us/tax KANSAS: Individualsdomiciled inKansas are considered residents and are subject to taxon their entire income regardless of their physical presence in the state. Kansas tax ranges from 3.5 to 6.45 percent depending on income and filing status. Write: Kansas Taxpayer Assistance Center, 915 SW Harrison, 1st Floor, Topeka, KS66625-0001. Phone: (785) 368-8222. Web site: www.ksrevenue.org KENTUCKY: Individuals domiciled in Kentucky are considered residents and are subject to tax on their entire income regard- less of their physical presence in the state. Kentucky’s tax rate is 2 percent on the first $3,000of taxable income, $60plus 3percent on thenext $1,000, $90plus 4percent on the next $1,000, $130plus 5percent on the next $1,000, and$280plus 6percent onall income over $8,000. Write: Revenue Cabinet, P.O. Box 181, Station 56, Frankfort, KY 40602. Phone: (502) 564-4581. Web site: http://revenue.state.ky.us LOUISIANA: Individuals domiciled in Louisiana are considered residents and are subject to tax on their entire income regard- less of their physical presence in the state. Resident individuals are entitled toa taxcred- it for income taxpaid to another state on the amount of income earned in the other state and included in that state’s taxable income. Louisiana’s tax rate ranges from 2 to 6 per- cent depending on income and filing status. Write:Department ofRevenueandTaxation, Forms Division, P.O. Box 201, Baton Rouge, LA 70821-0201. Phone: (225) 219- 0102. Web site: www.rev.state.la.us MAINE: Individuals domiciled inMaine are considered residents and are subject to tax on their entire income regardless of their physical presence in the state. Credit is allowed for taxes paid inanother jurisdiction. Maine’s tax rate ranges from2 to8.5percent dependingon incomeand filing status.Write: Bureau of Taxation, Forms Division, State Office Building, Augusta, ME 04333. Phone: (207) 626-8475. Web site: state.me.us/revenue MARYLAND: Individuals domiciled in Maryland are considered residents and are subject to tax on their entire income regard- less of their physical presence in the state. Individuals domiciledelsewhere are alsocon- sideredresidents for taxpurposes for thepor- tion of any calendar year in which they are physically present in the state for sixmonths ormore.Maryland’s tax rate is 4.75 percent depending on income and county of resi- dence. Baltimore City and the 23Maryland counties also impose a local income tax, which is a percentage of the Maryland tax- able income using Line 31 of Form 502 or Line 9 of Form 503. The local factor varies from0.0125 to0.0310dependingon the sub- divisionof domicile. Write: Comptroller of Maryland, RevenueAdministrationDivision,