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70

JANUARY-FEBRUARY 2017

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THE FOREIGN SERVICE JOURNAL

AFSA NEWS

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). In 2016 Idaho’s

tax rate rises in six steps from a minimum of 1.6 percent to

a maximum of 7.4 percent on the amount of Idaho taxable

income over $10,905 for singles and $21,810 for married fil-

ers. 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 or (208) 334-7660.

Website:

www.tax.idaho.gov

Email:

taxrep@tax.idaho.gov

I L L I NO I S

Individuals domiciled in Illinois are considered residents and

are subject to tax on their entire income regardless of their

physical presence in the state. The Illinois tax rate is a flat 3.75

percent of net income.

Write: Illinois Department of Revenue, PO Box 19001,

Springfield IL 62794-9001.

Phone: toll-free (800) 732-8866, or (217) 782-3336.

Website:

www.revenue.state.il.us

Email: Link through the website, “Contact Us,”

then “Taxpayer Answer Center.”

I ND I ANA

Individuals domiciled in Indiana are considered residents and

are subject to tax on their entire income regardless of their

physical presence in the state. Indiana’s tax rate is a flat 3.3

percent of Federal Adjusted Gross Income. Several counties

also charge a county income tax.

Write: Indiana Department of Revenue, Individual Income Tax,

P.O. Box 40, Indianapolis IN 46206-0040.

Phone: (317) 232-2240.

Website:

www.in.gov/dor

Email: Link through the website’s “Contact Us” tab.

I OWA

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 2016 tax rate rises in eight steps from 0.36 percent to

a maximum 8.98 percent of taxable income over $69,930,

depending on income and filing status.

Write: Taxpayer Services, Iowa Department of Revenue,

PO Box 10457, Des Moines IA 50306-0457.

Phone: 1-(800) 367-3388 or (515) 281-3114

Website:

https://tax.iowa.gov/

Email: Use email form on “Contact Us” page of the website.

KANSAS

Individuals domiciled in Kansas are considered residents and

are subject to tax on their entire income regardless of their

physical presence in the state. In 2016 the Kansas tax rate

is 2.7 percent on Kansas taxable income under $15,000 for

single filers and under $30,000 for joint filers and 4.6 percent

on income over those amounts.

Write: Kansas Taxpayer Assistance Center, Room 150,

915 SWHarrison, Topeka KS 66612.

Phone: (785) 368-8222.

Website:

www.ksrevenue.org

Email:

kdor_tac@ks.gov

KENTUCKY

Individuals domiciled in Kentucky 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 from 2 percent on the first $3,000 of taxable income to

6 percent on all taxable income over $75,000 for both single

and joint filers.

Write: Kentucky Department of Revenue, 501 High Street,

Frankfort KY 40601

Phone: (502) 564-4581.

Website:

www.revenue.ky.gov

Email: Link through the website’s “Contact Us” tab.

LOU I S I ANA

Individuals domiciled in Louisiana are considered residents

and are subject to tax on their entire income regardless of

their physical presence in the state. Louisiana’s tax rate

rises from 2 percent for the first $12,500 for single filers or

$25,000 for joint filers; 4 percent over $12,500 for singles and

over $25,000 for joint filers, and 6 percent over $50,000 for

single filers or $100,000 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: (855) 307-3893.

Website:

www.revenue.louisiana.gov

Email: Link through the website’s “Contact LDR Online tab” on

the “Contact Us” page.

MA I NE

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 follow-

ing conditions: 1) they did not maintain a permanent place of

abode in Maine for the entire taxable year; 2) they maintained