The Foreign Service Journal, February 2007

F E B R U A R Y 2 0 0 7 / F OR E I GN S E R V I C E J OU R N A L 63 less of their physical presence in the state. Indiana’s tax rate remains a flat 3.4 per- cent. Write: Department of Revenue, 100 N. Senate Ave., Indianapolis, IN 46204. Phone: (317) 232-2240. E-mail: Link through the Web site’s “Contact Us” tab. Web site: www.in.gov/dor IOWA: Individuals domiciled in Iowa are considered residents and are subject to taxon 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 a maximum of 8.98 percent of taxable income over $60,435, depend- ing on income and filing status. Write: Taxpayer Services, Iowa Department of Revenue, PO Box 10457, Des Moines, IA 50306-0457. Phone: (515) 281-3114. E-mail: idr@iowa.gov Web site: www.state.ia.us/tax KANSAS: Individuals domiciled in Kansas are considered residents and are subject to taxon their entire income regard- less of their physical presence in the state. TheKansas tax rate rises fromaminimum of 3.5percent toamaximumof $2,925plus 6.45percent of excess over $60,000 for joint filers, or $1,462.50 plus 6.45 percent of excess over $30,000 for single filers. Write: KansasTaxpayerAssistanceCenter, Room 150, 915 SWHarrison, Topeka, KS 66612. Phone: (785) 368-8222. E-mail: tac@kdor.state.ks.us Web site: www.ksrevenue.org 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 ranges from 2 percent on the first $3,000 of taxable income to $4,166 plus 6 percent on all tax- able income over $75,000. Write: Ken- tucky Department of Revenue, 200 Fair Oaks Lane, Frankfort, KY 40620. Phone: (502) 564-4581. E-mail: Link through the Web site’s “Contact Us” tab. Web site: revenue.ky.gov LOUISIANA: Individuals domiciled in Louisiana are considered residents and are subject to taxon their entire income regard- less of their physical presence in the state. Louisiana’s tax rate ranges from2 percent 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 of Revenue, P.O. Box 201, Baton Rouge, LA 70821-0201. Phone: (225) 219-0102. E-mail: Link through the Web site’s “Contact Us” tab. Web site: www.revenue.louisiana.gov MAINE: Individuals domiciled in Maine are consideredresidents andare sub- ject to taxon their entire income. However, for the tax year starting Jan. 1, 2007, there will be a “safe harbor” provision. Indivi- duals who are domiciled inMaine will be treated as non-residents if they satisfy all threeof the following: 1) theydidnotmain- tain a permanent place of abode inMaine A F S A N E W S