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File Free State Tax Return Online

File free state tax return online 7. File free state tax return online   Ship Passenger Tax Table of Contents A tax of $3 per passenger is imposed on certain ship voyages, as explained later under Taxable situations. File free state tax return online The tax is imposed only once for each passenger, either at the time of first embarkation or disembarkation in the United States. File free state tax return online The person providing the voyage (the operator of the vessel) is liable for the tax. File free state tax return online Voyage. File free state tax return online   A voyage is the vessel's journey that includes the outward and homeward trips or passages. File free state tax return online 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. File free state tax return online 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. File free state tax return online Passenger. File free state tax return online   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. File free state tax return online Example 1. File free state tax return online John Smith works as a guest lecturer. File free state tax return online The cruise line hired him for the benefit of the passengers. File free state tax return online Therefore, he is engaged in the business of the vessel and is not a passenger. File free state tax return online Example 2. File free state tax return online Marian Green is a travel agent. File free state tax return online She is taking the cruise as a promotional trip to determine if she wants to offer it to her clients. File free state tax return online She is a passenger. File free state tax return online Taxable situations. File free state tax return online   There are two taxable situations. File free state tax return online The first situation involves voyages on commercial passenger vessels extending over one or more nights. File free state tax return online A voyage extends over one or more nights if it extends for more than 24 hours. File free state tax return online A passenger vessel is any vessel with stateroom or berth accommodations for more than 16 passengers. File free state tax return online   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. File free state tax return online 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. File free state tax return online 45 statute miles) from low tide on the coastline. File free state tax return online 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. File free state tax return online The tax applies regardless of the duration of the voyage. File free state tax return online 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. File free state tax return online Exemptions. File free state tax return online   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. File free state tax return online Prev  Up  Next   Home   More Online Publications
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Find current developments, TEB related news articles, recent newsletters, and access to the news archive here.

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Recently Enacted Legislation of Interest to the Bond Community
Information about recently enacted legislation involving bond financing and related guidance items.

Information for the Tax Exempt Bond Community Affected by Hurricane Katrina
The IRS is working to provide appropriate relief and assistance to members of the tax exempt bond community affected by Hurricane Katrina. Please check back for updates.

CREB 2007 Disclosure of Allocations
CREB 2007 Disclosure of Allocations

The Service Announces the Release of New Forms for Build America Bonds
The Tax Exempt Bonds function (TEB) of the IRS Tax Exempt and Government Entities division has released new Form 8038-CP, Return for Credit Payments to Issuers of Qualified Bonds, and its instructions.

New York Liberty Zone Bonds
Guidance concerning the New York Liberty Zone business employee credit, Qualified New York Liberty Bonds, and Liberty Advance Refunding Bonds.

TIGTA Finds That Direct Pay Bond Questionnaires Were Appropriate
TIGTA Report: Build America Bond Compliance Check Program.

IRS Names Seven New Members to ACT Panel; ACT to Submit Recommendations at June Meeting
IR-2012-57, May 24, 2012 — The Advisory Committee on Tax Exempt and Government Entities (ACT) will hold a public meeting on June 6, when the panel will submit its latest round of recommendations.

New TEB Publication for Conduit Issuers of Tax-Exempt Bonds
Pub. 5005, inspired by TE/GE Advisory Committee, provides overview of conduit issuer responsibilities.

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The File Free State Tax Return Online

File free state tax return online Publication 4492-A - Introductory Material Table of Contents Introduction Useful Items - You may want to see: Introduction This publication explains the temporary tax relief provided by the Food, Conservation, and Energy Act of 2008 for taxpayers in Kiowa County, Kansas, and surrounding areas, who were affected by the storms and tornadoes that began on May 4, 2007. File free state tax return online Useful Items - You may want to see: Publication 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 547 Casualties, Disasters, and Thefts 590 Individual Retirement Arrangements (IRAs) 946 How To Depreciate Property Form (and Instructions) 4506Request for Copy of Tax Return 4506-TRequest for Transcript of Tax Return 4684Casualties and Thefts 5884-ACredits for Employers Affected by Hurricane Katrina, Rita, or Wilma 8606Nondeductible IRAs 8915Qualified Hurricane Retirement Plan Distributions and Repayments See How To Get Tax Help on page 14 for information about getting publications and forms. File free state tax return online Prev  Up  Next   Home   More Online Publications