The Foreign Service Journal, February 2010

and $5,427 plus 8.25 percent of taxable in- come over $96,000 for married filing jointly. Write: Oahu District Office, Tax- payer Services Branch, P.O. Box 259,Hon- olulu HI 96809-0259. Phone: toll-free 1 (800) 222-3229, or (808) 587-4242. 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 rises in eight steps from a minimum of 1.6 per- cent to amaximumof $7,465 plus 7.8 per- cent on the amount of Idaho taxable income over $100,000. However, you are considered a non-resident if: 1) you are an Idaho resident who lived outside of Idaho for at least 445 days in a 15-month period; and 2) after satisfying the 15-month pe- riod, you spent fewer than 60 days in Idaho during the year; and 3) you did not have a personal residence in Idaho for yourself or your family during any part of the calendar year; and 4) you did not claim Idaho as your federal tax home for deducting away- from-home expenses on your federal re- turn; and 5) youwere not employed on the staff of a U.S. senator; and 6) you did not hold an elective or appointive office of the U.S. government other than the armed forces or a career appointment 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 income 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 advance. The Illinois tax rate remains a flat 3 percent for 2009. Write: Illinois De- partment of Revenue, PO Box 19001, Springfield IL 62794-9001. Phone: toll-free 1 (800) 732-8866, or (217) 782-3336. E-mail: Link through “Contact Us,” then “Taxpayer Answer Center” from the Web site below. Web site: www.revenue.state.il.us INDIANA: Individuals domiciled in In- diana 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 2009. 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- F E B R U A R Y 2 0 1 0 / F O R E I G N S E R V I C E J O U R N A L 65