The Foreign Service Journal, February 2005

6 AFSA NEWS • FEBRUARY 2005 sent in the District for 183 days or more. The District’s tax rate is 5 percent if income is less than $10,000; $500 plus 7.5 percent of excess over $10,000 if between $10,000 and $30,000; and $2,000 plus 9 percent of excess over $30,000 if over $30,000. Write: Office of Tax and Revenue, 941N. Capitol St., N.E., Washington, DC 20002. Phone (202) 727-4TAX. Web site: www.cfo.dc.gov/cfo 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. There are personal exemptions of $250,000 for single filers and $500,000 for joint filers. See FormDR-601I for details. Florida imposes a sales tax and a use tax of between 6 and 7.5 percent, depending on county of residence. Write: Tax Information Services, Florida Department of Revenue, 1379Blountstown Highway, Tallahassee, FL 32304-2716. Phone: 1(800) 352-3671 (inFlorida 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. Maximumtax rate is $340 plus 6 percent of the excess over $10,000 of Georgia taxable income for joint filers, or $230 plus 6 per- cent of the excess over $7,000 for single fil- ers. Write:GeorgiaDepartment of Revenue, Taxpayer Services Division, 1800 Century Blvd.,N.E., Atlanta,GA30345. Phone: (404) 417-4477. E-mail: taxpayer.services@dor. ga.gov, or for forms: taxforms@gw.rev.state. ga.us Web site: www.gatax.org HAWAII: Individuals domiciled in Hawaii are considered residents andare sub- ject to tax on their entire income regardless of their physical presence in the state. Hawaii’s tax rate ranges from1.4 to8.25per- cent depending on 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. E-mail: Taxpayer. Services@hawaii.gov Web site: www.state.hi.us/tax IDAHO: Individuals domiciled in Idaho for anentire taxyear are considered residents andare subject to taxon their entire income. For the 2004 tax year, Idaho’s tax rate is between 1.6 and 7.8 percent, depending on earned income. Idaho offers a safe-harbor provision: a resident individual who is out- side Idaho for aqualifyingperiodof timewill not be considered a resident. If an individ- ual qualifies for the safe harbor, he or she would report as anon-resident andbe taxed onlyon income fromIdaho sources. Anon- residentmust file an Idaho income tax return if hisorher gross income fromIdahosources is $2,500 or more. To request forms write: Idaho State Tax Commission, P.O. Box 36, Boise, ID 83722-0410. Phone: 1(800) 972- 7660. Web site: tax.idaho.gov ILLINOIS: Individuals domiciled in Illinois are considered residents and are sub- ject to tax on their entire income regardless of their physical presence in the state. The Illinois tax rate is a 3-percent flat rate, with a personal exemption for all taxpayers of $2,000. For information, write: Illinois Department of Revenue, PO Box 19001, Springfield, IL 62794-9001. Phone: (217) 782-3336 or 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 another state where the income was earned. Thosewhoclaimfederal ForeignTax Creditwill need tosubmit Federal Form1116 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.in.gov/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: Iowa Department of Revenue, Taxpayer Services, POBox10457,DesMoines, IA 50306-0457. Phone: (515) 281-3114 Web site: www.state.ia.us/tax KANSAS: Individuals domiciled in Kansas are considered residents andare sub- ject to tax on their entire income regardless of their physical presence in the state. The Kansas tax rate rises fromaminimumof 3.5 percent to a maximum of $2,925 plus 6.45 percent of excess over $60,000 for joint fil- ers, or $1,462.50 plus 6.45 percent of excess over $30,000 for single filers. Write: Kansas TaxpayerAssistanceCenter, Room150, 915 SW Harrison, Topeka, KS 66612. Phone: (785) 368-8222. E-mail: tac@kdor. state.ks.us Web site: http://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 $3,000 of taxable income, plus 3 percent on the next $1,000, plus 4 percent on the next $1,000, plus 5percent on thenext $1,000, and $3,000 plus 6 percent on all income over $8,000. Write: Kentucky Department of Revenue, 200FairOaks Lane, Frankfort, KY 40620. Phone: (502) 564-4581. Web site: revenue.ky.gov 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 from2percent for the first $12,500 for single filers or $25,000 for joint filers rising to 6 percent for over $25,000 for single filers or $50,000 for joint filers. Address: Taxpayer Services Division, Personal Income Tax Section, Louisiana Department ofRevenue, P.O. Box201, Baton Rouge, LA 70821-0201. Phone: (225) 219- 0102. Web site: www.revenue.louisiana.gov MAINE: Individuals domiciled inMaine are considered residents and are subject to taxon 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 depending on income and filing status.