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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-
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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
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