The Foreign Service Journal, February 2008

F E B R U A R Y 2 0 0 8 / F OR E I GN S E R V I C E J OU R N A L 51 cured notes. Florida imposes a state sales tax and a use tax of 6 percent each. Counties impose further taxes from0.5 to 1.5 percent. Write: Tax Information Services, Florida Department of Revenue, 1379BlountstownHighway, TallahasseeFL 32304-2716. Phone: toll-free 1 (800) 352-3671 or (850) 488-6800. E-mail: Link throughWeb site. Go to “Taxes,” then “Tax Information,” then “Questions?” Web site: www.myflorida.com/dor GEORGIA: Individuals domiciled in Georgia are considered residents and are subject to taxon their entire income regard- less of their physical presence in the state. Georgia has a graduated tax rate starting at 1percent andrising toamaximumof 6per- cent on taxable income of $10,000 and above formarried filing jointly and $7,000 for single filers. Write:GeorgiaDepartment of Revenue, Taxpayer Services Division, 1800 Century Blvd., NE, Atlanta GA 30345. Phone: (404) 417-2400. E-mail for questions: taxpayer.services@ dor.ga.gov E-mail for forms: taxforms@dor.ga.gov Web site: www.etax.dor.ga.gov/ HAWAII: Individuals domiciled in Hawaii are considered residents and are subject to taxon their entire income regard- less of their physical presence in the state. For 2007Hawaii’s tax rate ranges from1.4 percent to amaximumof 8.25 percent on taxable income over $48,000 for single fil- ers and $96,000 for married filing jointly. Write: Oahu District Office, Taxpayer Services Branch, P.O. Box 259, Honolulu HI 96809-0259. Phone: (808) 587-4242, or toll-free 1 (800) 222-3229. E-mail: Taxpayer.Services@hawaii.gov Web site: www.state.hi.us/tax IDAHO: Individuals domiciled in Idaho for an entire tax year are considered residents and are subject to tax on their entire income. Idaho’s tax rate ranges in eight brackets from 1.6 percent to a max- imum of 7.8 percent on Idaho taxable income of $100,000 or more. However, you are considered a non-resident if you meet all of the following conditions: you are an Idaho resident who lived outside of Idaho for at least 445 days in a 15-month period; after satisfying the 15-monthperi- od, you spent less than 60 days in Idaho during the year; youdidnot have aperson- al residence in Idaho for yourself or your familyduring anypart of the calendar year; youdidnot claimIdaho as your federal tax home for deducting away-from-home expenses on your federal return; youwere not employed on the staff of a U.S. mem- ber of Congress; and you did not hold an electiveor appointiveofficeof theU.S. gov- ernment other than the armed forces or a career appointment in the U.S. Foreign Service (See IdahoCode Sections 63-3013 and63-3030). Anon-residentmust file an Idaho income tax return if his or her gross income from Idaho sources is $2,500 or more. Write: IdahoStateTaxCommission, P.O. Box 36, Boise ID 83722-0410. Phone: toll-free 1 (800) 972-7660. E-mail: taxrep@tax.idaho.gov Web site: www.tax.idaho.gov ILLINOIS: Individuals domiciled in Illinois are generally considered residents andare subject to taxon their entire income regardless of their physical presence in the state. However, under some circumstances domiciliaries absent fromthe state through- out the year may not be subject to tax, so A F S A N E W S jba James Burgess Associates, Ltd. Certified Public Accountants 6105-A Arlington Blvd. Falls Church, VA 22044-2708 We offer tax preparation services specializing in your unique circumstances. Visit our web site to learn about our new secure Internet Interview process. Give us a call or send us an E-mail. Tel: (703) 237-9200 Fax: (703) 534-9320 E-Mail: jimb@jbaltd.com URL: www.jbaltd.com TAX RETURNS ON THE NET