The Foreign Service Journal, February 2011

tax rate remains a flat 3.4 percent for 2010. Some counties also charge a county income tax. 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 federal income tax returns. Iowa’s 2010 tax rate rises in nine steps from 0.36 percent to a maximum of $4,060.65 plus 8.98 percent of taxable income over $64,260, depending on income and fil- ing status. Write: Taxpayer Services, Iowa Department of Revenue, P.O. Box 10457, Des Moines IA 50306-0457. Phone: (515) 281-3114. E-mail: idr@iowa.gov Web site: www.iowa.gov/tax KANSAS: Individuals domiciled in Kansas are considered residents and are sub- ject to tax on their entire income regardless of their physical presence in the state. The Kansas tax rate rises from a minimum of 3.5 percent on Kansas taxable income under $15,000 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 single filers. Write: Kansas Tax- payer Assistance Center, Room 150, 915 SW Harrison, Topeka KS 66612. Phone: (785) 368-8222. E-mail: Bob Clelland at taxpayer_advocate@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 regard- less 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 taxable income over $75,000. Write: Kentucky Department of Revenue, 501 High St., Frankfort KY 40601- 2103. 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 regard- less of their physical presence in the state. Louisiana’s tax rate for 2010 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 $50,000 for single filers or $100,000 for joint filers. Write: Taxpayer Services Division, Personal Income Tax Section, Louisiana De- partment 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 inMaine are considered residents and are subject to tax on their entire income. Since Jan. 1, 2007, however, there have been “safe harbor” pro- visions. Under the General Safe Harbor pro- vision, Maine domiciliaries are treated as non-residents if they satisfy all three of the following conditions: 1) they did not main- tain a permanent place of abode in Maine for the entire taxable year; 2) they main- A F S A N E W S F E B R U A R Y 2 0 1 1 / F O R E I G N S E R V I C E J O U R N A L 63