The Foreign Service Journal, February 2009

50 F O R E I G N S E R V I C E J O U R N A L / F E B R U A R Y 2 0 0 9 your federal return; and 5) you were not employed on the staff of a U.S. senator; and 6) you did not hold an elective or ap- pointive office of the U.S. government other than the armed forces or a career ap- pointment in the U.S. Foreign Service (see Idaho Code Sections 63-3013 and 63- 3030). A non-resident must file an Idaho income tax return if his or her gross in- come from Idaho sources is $2,500 or more. Write: Idaho State Tax Commission, 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 considered residents and are subject to tax on their entire income re- gardless of their physical presence in the state. However, it appears that under some circumstances, domiciliaries absent from the state throughout the year may not be subject to tax, so they should check with the Illinois Department of Revenue in ad- vance. The Illinois tax rate remains a flat 3 percent for 2008. Write: Illinois Depart- ment of Revenue, PO Box 19001, Spring- field IL 62794-9001. Phone: toll-free 1 (800) 732-8866, or (217) 782-3336. E-mail: Link through “Contact Us,” then “Taxpayer Answer Center.” Web site: www.revenue.state.il.us INDIANA: Individuals domiciled in Indiana are considered residents and are subject to tax on their entire income re- gardless of their physical presence in the state. Indiana’s tax rate remains a flat 3.4 percent for 2008. 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 tax on their entire income to the extent that income is taxable on the person’s fed- eral income tax returns. Iowa’s 2008 tax rate rises in nine steps from0.36 percent to a maximum of $38,818.95 plus 8.98 per- cent of taxable income over $62,055, depending on income and filing status. Write: Taxpayer Services, Iowa Depart- ment of Revenue, P.O. 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 tax on their entire income re- gardless of their physical presence in the state. The Kansas tax rate rises fromamin- imum of 3.5 percent to a maximum of $2,925 plus 6.45 percent of excess over $60,000 for joint filers, or $1,462.50 plus 6.45 percent of excess over $30,000 for sin- gle filers. Write: Kansas Taxpayer Assis- tance Center, Room 150, 915 S.W. Harri- son, 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 re- gardless of their physical presence in the state. Kentucky’s tax rate ranges from 2 percent on the first $3,000 of taxable in- come to $4,166 plus 6 percent on all tax- able income over $75,000. Write: Ken- tucky Department of Revenue, Frankfort KY 40602. 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 tax on their entire income re- gardless of their physical presence in the state. Louisiana’s tax rate starts at 2 per- cent 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. Write: 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 considered residents and are subject to tax on their entire income. However, since Jan 1, 2007, there have been “safe harbor” provisions. Under the Gen- eral Safe Harbor, Maine domiciliaries are treated as non-residents if they satisfy all three of the following conditions: 1) they did not maintain a permanent place of abode inMaine for the entire taxable year; 2) they maintained a permanent place of abode outsideMaine for the entire taxable year; and 3) they spent no more than 30 days in the aggregate in Maine during the taxable year. Under the Foreign Safe Har- bor provision, Maine domiciliaries are treated as non-residents if they are present in a foreign country for 450 days in a 548- day period and do not spendmore than 90 days inMaine during that period. Maine’s tax rate rises in three steps from a mini- mum of 2 percent to a maximum of $1,994 plus 8.5 percent of the taxable in- come over $38,900 for married taxpayers. Write: Maine Revenue Services, Income TaxAssistance, 24 StateHouse Station,Au- gusta ME 04333-0024. Phone: (207) 626-8475. E-mail: income.tax@maine.gov Web site: www.maine.gov/revenue MARYLAND: Individuals domiciled in Maryland are considered residents and are subject to tax on their entire income re- gardless of their physical presence in the state. Individuals domiciled elsewhere are also considered residents for tax purposes for the portion of any calendar year in which they are physically present in the state for an aggregated total of 183 days or more. For Tax Years 2007, 2008 and 2009 only, U.S. government employees can deduct up to $3,500 of any income earned overseas, including federal pay, if physically present in a foreign country (or countries) for 330 days in the 12-month period. Maryland’s tax rate is $90 plus 4.75 percent of taxable income over $3,000 up to $150,000 if filing singly and $200,000 if fil- ing jointly; it then rises steeply to $52,322.50 plus 6.25 percent on taxable in- come over $1,000,000. In addition, Balti- more City and the 23 Maryland counties impose a local income tax, which is a per- centage of the Maryland taxable income, using Line 31 of Form 502 or Line 9 of Form 503. The local factor varies from 1.25 percent in Worcester County to 3.2 percent in Montgomery and Howard Counties (see Web site for details for all counties). Write: Comptroller of Mary- land, RevenueAdministrationCenter, Tax- payer Service Section, Annapolis MD 21411. A F S A N E W S