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Federal Tax 1040ez
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Federal Tax 1040ez
Federal tax 1040ez 7. Federal tax 1040ez Ship Passenger Tax Table of Contents A tax of $3 per passenger is imposed on certain ship voyages, as explained later under Taxable situations. Federal tax 1040ez The tax is imposed only once for each passenger, either at the time of first embarkation or disembarkation in the United States. Federal tax 1040ez The person providing the voyage (the operator of the vessel) is liable for the tax. Federal tax 1040ez Voyage. Federal tax 1040ez A voyage is the vessel's journey that includes the outward and homeward trips or passages. Federal tax 1040ez The voyage starts when the vessel begins to load passengers and continues until the vessel has completed at least one outward and one homeward passage. Federal tax 1040ez The tax may be imposed even if a passenger does not make both an outward and a homeward passage as long as the voyage begins or ends in the United States. Federal tax 1040ez Passenger. Federal tax 1040ez A passenger is an individual carried on the vessel other than the Master or a crew member or other individual engaged in the business of the vessel or its owners. Federal tax 1040ez Example 1. Federal tax 1040ez John Smith works as a guest lecturer. Federal tax 1040ez The cruise line hired him for the benefit of the passengers. Federal tax 1040ez Therefore, he is engaged in the business of the vessel and is not a passenger. Federal tax 1040ez Example 2. Federal tax 1040ez Marian Green is a travel agent. Federal tax 1040ez She is taking the cruise as a promotional trip to determine if she wants to offer it to her clients. Federal tax 1040ez She is a passenger. Federal tax 1040ez Taxable situations. Federal tax 1040ez There are two taxable situations. Federal tax 1040ez The first situation involves voyages on commercial passenger vessels extending over one or more nights. Federal tax 1040ez A voyage extends over one or more nights if it extends for more than 24 hours. Federal tax 1040ez A passenger vessel is any vessel with stateroom or berth accommodations for more than 16 passengers. Federal tax 1040ez The second situation involves voyages on a commercial vessel transporting passengers engaged in gambling on the vessel beyond the territorial waters of the United States. Federal tax 1040ez Territorial waters of the United States are those waters within the international boundary line between the United States and any contiguous foreign country or within 3 nautical miles (3. Federal tax 1040ez 45 statute miles) from low tide on the coastline. Federal tax 1040ez If passengers participate as players in any policy game or other lottery, or any other game of chance for money or other thing of value that the owner or operator of the vessel (or their employee, agent, or franchisee) conducts, sponsors, or operates, the voyage is subject to the ship passenger tax. Federal tax 1040ez The tax applies regardless of the duration of the voyage. Federal tax 1040ez A casual, friendly game of chance with other passengers that is not conducted, sponsored, or operated by the owner or operator is not gambling for determining if the voyage is subject to the ship passenger tax. Federal tax 1040ez Exemptions. Federal tax 1040ez The tax does not apply when a vessel is on a voyage of less than 12 hours between 2 points in the United States or if a vessel is owned or operated by a state or local government. Federal tax 1040ez Prev Up Next Home More Online Publications
Contact Your Local IRS Office
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Taxpayer Assistance Centers
IRS Taxpayer Assistance Centers (TAC) are your source for personal tax help when you believe your tax issue cannot be handled online or by phone, and you want face-to-face tax assistance. Taxpayer Assistance Centers are closed for all Federal Holidays. Please be advised that you may be asked to provide valid photo identification and a Taxpayer Identification Number, such as a Social Security Number, to receive services.
Tax return preparation services are not available at TAC offices. You can take advantage of free tax preparation using Free File or Free File Fillable Forms or through a Volunteer Income Tax Assistance/Tax Counseling for the Elderly site in your community. For detailed information on services offered at each TAC location, click on the state below and then click on the Services Provided link for the TAC you plan to visit.
In-person Document Review Provided for Form W-7 Applicants
Participating TAC locations will review passports and national ID cards for those who submit Form W-7, Application for IRS Individual Taxpayer Identification Number in person
Locate a Taxpayer Assistance Center
To view a list of all Taxpayer Assistance Centers in your state, click on the map or state links below.
NOTE: The maximum search distance available in the Office Locator is 100 miles. If a Taxpayer Assistance Center is not within 100 miles of the ZIP Code you entered, use the map or state links below to locate the office closest to you.
Click on your state or the international link below.
List of States (including Washington, DC and Puerto Rico)
For information on where to file your tax return please see Where to File Addresses.
Stakeholder Liaison (SL) Phone Numbers
Your local Stakeholder Liaison Office establishes relationships with organizations representing small business and self employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state.
Questions concerning charities and other non-profit organizations should contact our Tax Exempt and Government Entities Customer Account Services.
Page Last Reviewed or Updated: 19-Mar-2014
The Federal Tax 1040ez
Federal tax 1040ez Publication 3991 - Introductory Material Table of Contents Introduction Introduction All of the changes discussed in this publication resulted from the Job Creation and Worker Assistance Act of 2002. Federal tax 1040ez This publication highlights tax law changes that took effect retroactively for 2001 and others that take effect in 2002 and later years. Federal tax 1040ez The chapters are divided into separate sections based on when the changes take effect. Federal tax 1040ez For example, this publication covers the following topics. Federal tax 1040ez Tax benefits for the area of New York City damaged in terrorist attacks on September 11, 2001. Federal tax 1040ez New deduction available for educator expenses. Federal tax 1040ez Limit on the use of the non-accrual experience method of accounting. Federal tax 1040ez Pension changes such as the new tax credit for certain pension plan startup costs, an increased SEP contribution limit, figuring 403(b) catch-up contributions, and a provision for deemed IRAs. Federal tax 1040ez Extension of the welfare-to-work credit and work opportunity credit. Federal tax 1040ez New 5-year carryback rule for net operating losses (NOLs). Federal tax 1040ez See the discussion of each topic for more information. Federal tax 1040ez Certain changes had a major effect on two of the publications we issued for 2001. Federal tax 1040ez We published supplements to those two publications and they have been included in this publication as follows. Federal tax 1040ez Chapter 4 contains the supplement to Publication 463, Travel, Entertainment, Gift, and Car Expenses. Federal tax 1040ez This discusses the increase in the amount of depreciation deduction for certain automobiles. Federal tax 1040ez Chapter 5 contains the supplement to Publication 946, How To Depreciate Property. Federal tax 1040ez This discusses the special depreciation allowance for property acquired after September 10, 2001. Federal tax 1040ez Adjusting your withholding or estimated tax payments for 2002. Federal tax 1040ez If your tax for 2002 will be more or less than your 2001 tax, you may need to adjust your withholding or estimated tax payments accordingly. Federal tax 1040ez If your tax will decrease, you can get the benefit of lower taxes throughout the year. Federal tax 1040ez If you will owe more tax, you can avoid a penalty when you file your tax return. Federal tax 1040ez See the following table for forms and publications that will help you adjust your withholding or estimated tax payments. Federal tax 1040ez See chapter 6 for information on ordering forms and publications. Federal tax 1040ez To adjust your. Federal tax 1040ez . Federal tax 1040ez . Federal tax 1040ez . Federal tax 1040ez Get Form. Federal tax 1040ez . Federal tax 1040ez . Federal tax 1040ez And Publication. Federal tax 1040ez . Federal tax 1040ez . Federal tax 1040ez Withholding W–4, Employee's Withholding Allowance Certificate 919, How Do I Adjust My Tax Withholding? Estimated tax payments 1040–ES, Estimated Tax for Individuals 505, Tax Withholding and Estimated Tax Photographs of missing children. Federal tax 1040ez The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Federal tax 1040ez Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Federal tax 1040ez You can help bring these children home by looking at the photographs and calling 1–800–THE–LOST (1–800–843–5678) if you recognize a child. Federal tax 1040ez Comments and suggestions. Federal tax 1040ez We welcome your comments about this publication. Federal tax 1040ez You can e-mail us while visiting our web site at www. Federal tax 1040ez irs. Federal tax 1040ez gov. Federal tax 1040ez You can write to us at the following address: Internal Revenue Service Technical Publications Branch W:CAR:MP:FP:P 1111 Constitution Ave. Federal tax 1040ez NW Washington, DC 20224 We respond to many letters by telephone. Federal tax 1040ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Federal tax 1040ez Prev Up Next Home More Online Publications