The Foreign Service Journal, February 2012

A F S A N E W S 40 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 1 2 GEORGIA: Individuals domiciled in Georgia are considered residents and are subject to tax on their entire income re- gardless of their physical presence in the state. Georgia has a graduated tax rate rising to amaximumof 6 percent of tax- able income of $10,000 and above for joint married filers and $7,000 for single filers. Write: Georgia Department of Revenue, Taxpayer Services Division, 1800 Century Blvd. NE, Atlanta GA 30345-3205. Phone: (404) 417-4480. E-mail for questions: taxpayer.services@dor.ga.gov E-mail for forms: taxforms@dor.ga.gov Web site: https://etax.dor.ga.gov HAWAII: Individuals domiciled in Hawaii are considered residents and are subject to tax on their entire income re- gardless of their physical presence in the state. For 2011, Hawaii’s lowest rate is 1.4 percent rising in six steps to, for mar- ried couples, 9 percent on income be- tween $300,000 and $350,000; 10 per- cent between $350,000 and $400,000; and 11 percent on income above $400,000. Write: Oahu District Office, Taxpayer Services Branch, P.O. Box 259, Honolulu 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 consid- ered residents and are subject to tax on their entire income. 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 period, 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 return; and 5) you were 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. For- eign Service (see Idaho Code Sections 63-3013 and 63-3030). Idaho’s tax rate rises in eight steps from a minimum of 1.6 percent to amaximumof $7,465 plus 7.8 percent on the amount of Idaho tax- able income over $100,000. A non-resi- dent 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. It appears that under some cir- cumstances, however, domiciliaries ab- sent 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 has increased to a flat 5 percent of Illi- nois taxable income for 2011. Write: Illi- nois Department of Revenue, P.O. 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” 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 2011. Some counties also charge a county income tax. Write: In- diana Department of Revenue, Individ- ual Income Tax, P.O. Box 7207, Indiana- polis IN 46207-7207. 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 ex- tent that income is taxable on the per- son’s federal income tax returns. Iowa’s 2011 tax rate rises in nine steps from0.36 percent to a maximum of $4,091 plus 8.98 percent of taxable income over $64,755, 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 subject to tax on their entire income re- gardless of their physical presence in the state. The Kansas tax rate rises from a minimum of 3.5 percent on Kansas tax- able income under $15,000 to a maxi- mum of $2,925 plus 6.45 percent of excess over $60,000 for joint filers, or $1,463 plus 6.45 percent of excess over $30,000 for single filers. Write: Kansas Taxpayer Assistance Center, Room 150, 915 SWHarrison, Topeka KS 66612. Phone: (785) 368-8222. E-mail: tac@kdor.ks.gov Web site: www.ksrevenue.org KENTUCKY: Individuals domiciled inKentucky 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 from2 percent on the first $3,000 of tax- able income to $4,166 plus 6 percent on all taxable income over $75,000. Write: Kentucky Department of Revenue, Frankfort KY 40602. Phone: (502) 564-4581.