The Foreign Service Journal, February 2012

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 in- come regardless of their physical pres- ence in the state. Louisiana’s tax rate for 2011 starts at 2 percent on the first $12,500 for single filers or $25,000 for- joint filers, rising to 6 percent on more than $51,000 for single filers or $101,000 for joint filers. Write: Taxpayer Services Division, Individual 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. Since Jan. 1, 2007, however, there have been “safe harbor” provisions. Under the General Safe Harbor provision, 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 in Maine 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 inMaine during the tax- able year. Under the Foreign Safe Har- bor provision, Maine domiciliaries are treated as non-residents if they are pres- ent in a foreign country for 450 days in a 548-day period and do not spend more than 90 days in Maine during that pe- riod. Maine’s tax rate in 2011 rises in three steps from a minimum of 2 per- cent to a maximum of $1,023 plus 8.5 percent of Maine taxable income over $19,950 for single filers or $2,045 plus 8.5 percent over $39,900 for married fil- ing jointly. Write: Maine Revenue Serv- ices, Income Tax Assistance, P.O. Box 9107, Augusta ME 04332-9107. 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 in- come regardless of their physical pres- ence in the state. Individuals domiciled elsewhere are also considered residents for tax purposes for the portion of any calendar year in which they are physi- cally present in the state for an aggre- gated total of 183 days or more. Mary- land’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 filing jointly; it then rises steeply to $52,323 plus 5.5 percent on taxable in- come over $1,000,000. In addition, Bal- A F S A N E W S F E B R U A R Y 2 0 1 2 / F O R E I G N S E R V I C E J O U R N A L 41