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H&r Block Tax ReturnH&r block tax return 7. H&r block tax return Ship Passenger Tax Table of Contents A tax of $3 per passenger is imposed on certain ship voyages, as explained later under Taxable situations. H&r block tax return The tax is imposed only once for each passenger, either at the time of first embarkation or disembarkation in the United States. H&r block tax return The person providing the voyage (the operator of the vessel) is liable for the tax. H&r block tax return Voyage. H&r block tax return A voyage is the vessel's journey that includes the outward and homeward trips or passages. H&r block tax return 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. H&r block tax return 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. H&r block tax return Passenger. H&r block tax return 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. H&r block tax return Example 1. H&r block tax return John Smith works as a guest lecturer. H&r block tax return The cruise line hired him for the benefit of the passengers. H&r block tax return Therefore, he is engaged in the business of the vessel and is not a passenger. H&r block tax return Example 2. H&r block tax return Marian Green is a travel agent. H&r block tax return She is taking the cruise as a promotional trip to determine if she wants to offer it to her clients. H&r block tax return She is a passenger. H&r block tax return Taxable situations. H&r block tax return There are two taxable situations. H&r block tax return The first situation involves voyages on commercial passenger vessels extending over one or more nights. H&r block tax return A voyage extends over one or more nights if it extends for more than 24 hours. H&r block tax return A passenger vessel is any vessel with stateroom or berth accommodations for more than 16 passengers. H&r block tax return 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. H&r block tax return 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. H&r block tax return 45 statute miles) from low tide on the coastline. H&r block tax return 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. H&r block tax return The tax applies regardless of the duration of the voyage. H&r block tax return 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. H&r block tax return Exemptions. H&r block tax return 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. H&r block tax return Prev Up Next Home More Online Publications
Housing Office (HUD)
The Housing Office regulates the housing industry and administers the Federal Housing Adminstration. The regulatory programs administered by the Housing Office include single family housing and multifamily housing programs.