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Tax Act Amended Return

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Tax Act Amended Return

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

There are a variety of credits and deductions for individual and business taxpayers. 

The Earned Income Tax Credit, and the Child and Dependent Care Credit help millions of families every year. There are also a number of credits for small and large businesses. You may have taken deductions when you prepared your annual tax return. In addition to the standard deduction for individuals, common deductions include home mortgage interest, state and local tax, and charitable contributions. Many business expenses are deductible as well.

 Individual Credits

 

 Business Credits

 
 

 Individual Deductions

 

Business Deductions

 

 

 

 

Page Last Reviewed or Updated: 27-Aug-2013

The Tax Act Amended Return

Tax act amended return Index A Adopted child, Adopted child. Tax act amended return Adoption taxpayer identification number (ATIN), Married child. Tax act amended return Age test (see Qualifying child) Alaska Permanent Fund dividends, Rule 6—Your Investment Income Must Be $3,300 or Less Alimony, Income That Is Not Earned Income Annuities, Income That Is Not Earned Income Armed forces, Nontaxable military pay. Tax act amended return , Military personnel stationed outside the United States. Tax act amended return , Temporary absences. Tax act amended return , Joint Return Test, Military personnel stationed outside the United States. Tax act amended return , Nontaxable combat pay. Tax act amended return Assistance (see Tax help) B Basic Allowance for Housing (BAH), Nontaxable military pay. Tax act amended return Basic Allowance for Subsistence (BAS), Nontaxable military pay. Tax act amended return C Child Adopted child, Adopted child. Tax act amended return Birth or death of, Birth or death of child. Tax act amended return Foster child, Relationship Test, Foster child. Tax act amended return , Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer, Kidnapped child, Kidnapped child. Tax act amended return Married child, Married child. Tax act amended return Child support, Income That Is Not Earned Income Clergy, Clergy. Tax act amended return Combat zone pay, Nontaxable combat pay. Tax act amended return Community property, Community property. Tax act amended return , Community property. Tax act amended return D Detailed examples, Chapter 6—Detailed Examples Disability benefits, Disability Benefits Disallowance of the EIC, Chapter 5—Disallowance of the EIC Dividend income, Income That Is Not Earned Income Divorced parents, special rule, Special rule for divorced or separated parents (or parents who live apart). Tax act amended return Domestic partner, Nevada, Washington, and California domestic partners. Tax act amended return E Earned income, Rule 7—You Must Have Earned Income, Earned Income Earned income credit (EIC), EIC Table EITC Assistant, Is There Help Online? Extended active duty, Extended active duty. Tax act amended return , Military personnel stationed outside the United States. Tax act amended return F Figuring EIC yourself, Chapter 4—Figuring and Claiming the EIC, How To Figure the EIC Yourself Filing status: Head of household, Rule 3—Your Filing Status Cannot Be Married Filing Separately Married filing separately, Rule 3—Your Filing Status Cannot Be Married Filing Separately Forms: 1040, Do I Need This Publication?, Adjusted gross income (AGI). Tax act amended return , No SSN. Tax act amended return , Form 1040. Tax act amended return 1040A, Adjusted gross income (AGI). Tax act amended return , No SSN. Tax act amended return , Form 1040A. Tax act amended return 1040EZ, Adjusted gross income (AGI). Tax act amended return , No SSN. Tax act amended return , Form 1040EZ. Tax act amended return 1040X, Rule 2—You Must Have a Valid Social Security Number (SSN), Filing deadline approaching and still no SSN. Tax act amended return 2555, Rule 5—You Cannot File Form 2555 or Form 2555-EZ 2555–EZ, Rule 5—You Cannot File Form 2555 or Form 2555-EZ 4029, Minister's housing. Tax act amended return , Approved Form 4361 or Form 4029, Form 4029. Tax act amended return 4361, Minister's housing. Tax act amended return , Approved Form 4361 or Form 4029, Form 4361. Tax act amended return 4797, Do I Need This Publication? 4868, Filing deadline approaching and still no SSN. Tax act amended return 8814, Do I Need This Publication? 8862, Chapter 5—Disallowance of the EIC, Form 8862 Foster care payments, Income That Is Not Earned Income Foster child, Relationship Test, Foster child. Tax act amended return , Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer, Fraud, Exception 2. Tax act amended return , Are You Prohibited From Claiming the EIC for a Period of Years? Free tax services, Free help with your tax return. Tax act amended return H Head of household, Community property. Tax act amended return , Spouse did not live with you. Tax act amended return , Community property. Tax act amended return , Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC, Applying Rule 9 to divorced or separated parents (or parents who live apart). Tax act amended return Help (see Tax help) Home Homeless shelter, Rule 14—You Must Have Lived in the United States More Than Half of the Year Military, Rule 14—You Must Have Lived in the United States More Than Half of the Year United States, Rule 14—You Must Have Lived in the United States More Than Half of the Year Homeless, Homeless shelter. Tax act amended return , Homeless shelter. Tax act amended return I Income that is not earned income, Income That Is Not Earned Income Individual taxpayer identification number (ITIN), Other taxpayer identification number. Tax act amended return , Married child. Tax act amended return Inmate, Earnings while an inmate. Tax act amended return , Figuring earned income. Tax act amended return Interest, Income That Is Not Earned Income Investment income, Rule 6—Your Investment Income Must Be $3,300 or Less IRS can figure EIC for you, IRS Will Figure the EIC for You J Joint return test (see Qualifying child) K Kidnapped child, Kidnapped child. Tax act amended return M Married child, Married child. Tax act amended return Married filing a joint return, Rule 4—You Must Be a U. Tax act amended return S. Tax act amended return Citizen or Resident Alien All Year Married filing separately, Spouse did not live with you. Tax act amended return Military Combat pay, Nontaxable military pay. Tax act amended return Nontaxable pay, Nontaxable military pay. Tax act amended return Outside U. Tax act amended return S. Tax act amended return , Military personnel stationed outside the United States. Tax act amended return Minister, Net earnings from self-employment. Tax act amended return , Minister's housing. Tax act amended return , Church employees. Tax act amended return N Net earnings, self-employment, Net earnings from self-employment. Tax act amended return Nonresident alien, Rule 4—You Must Be a U. Tax act amended return S. Tax act amended return Citizen or Resident Alien All Year, Step 1. Tax act amended return O Online help EITC Assistant, Is There Help Online? P Parents, divorced or separated, Married child. Tax act amended return , Examples. Tax act amended return , Special rule for divorced or separated parents (or parents who live apart). Tax act amended return Passive activity, Worksheet 1. Tax act amended return Investment Income If You Are Filing Form 1040 Pensions, Income That Is Not Earned Income Permanently and totally disabled, Permanently and totally disabled. Tax act amended return Prisoner, Figuring earned income. Tax act amended return Publications (see Tax help) Q Qualifying child, Can I Claim the EIC?, Do I Have To Have A Child To Qualify For The EIC?, Chapter 2—Rules If You Have a Qualifying Child Age test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests, Age Test Home, Residency Test Joint return test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Permanently and totally disabled, Permanently and totally disabled. Tax act amended return Relationship test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Residency test, Residency Test United States, Residency Test R Railroad retirement benefits, Income That Is Not Earned Income Registered domestic partner, Nevada, Washington, and California domestic partners. Tax act amended return Relationship test (see Qualifying child) Reminders, Reminders Residency test (see Qualifying child) S Salaries, wages, and tips, Earned Income, Wages, salaries, and tips. Tax act amended return , Earned Income Schedules: C, EIC Worksheet A. Tax act amended return , EIC Worksheet B. Tax act amended return C-EZ, EIC Worksheet A. Tax act amended return , EIC Worksheet B. Tax act amended return EIC, Chapter 2—Rules If You Have a Qualifying Child, Kidnapped child. Tax act amended return , Figuring earned income. Tax act amended return , Nontaxable combat pay. Tax act amended return , How To Figure the EIC Yourself, When to use the optional methods of figuring net earnings. Tax act amended return , Schedule EIC SE, Figuring earned income. Tax act amended return , Clergy. Tax act amended return , Church employees. Tax act amended return , EIC Worksheet A. Tax act amended return , EIC Worksheet B. Tax act amended return , Net earnings from self-employment $400 or more. Tax act amended return , When to use the optional methods of figuring net earnings. Tax act amended return , When both spouses have self-employment income. Tax act amended return School, School defined. Tax act amended return Self-employed persons, Rule 7—You Must Have Earned Income, Figuring earned income. Tax act amended return , EIC Worksheet B. Tax act amended return Self-employment income, Earned Income Self-employment tax, Net earnings from self-employment $400 or more. Tax act amended return Separated parents, special rule, Married child. Tax act amended return Social security benefits, Income That Is Not Earned Income Social security number (SSN), Rule 2—You Must Have a Valid Social Security Number (SSN), Valid for work only with INS authorization or DHS authorization. Tax act amended return , No SSN. Tax act amended return , Getting an SSN. Tax act amended return , Married child. Tax act amended return , Exception for math or clerical errors. Tax act amended return Statutory employee, Statutory employee. Tax act amended return , Figuring earned income. Tax act amended return , EIC Worksheet A. Tax act amended return , Statutory employees. Tax act amended return Strike benefits, Strike benefits. Tax act amended return Student, Student defined. Tax act amended return T Tax help, How To Get Tax Help Taxpayer identification number Adoption identification number (ATIN), Married child. Tax act amended return Individual taxpayer identification number (ITIN), Other taxpayer identification number. Tax act amended return Social security number (SSN), Other taxpayer identification number. Tax act amended return Tiebreaker rules, Tiebreaker rules. Tax act amended return Tips, wages, and salaries, Earned Income, Wages, salaries, and tips. Tax act amended return , Earned Income TTY/TDD information, How To Get Tax Help U Unemployment compensation, Income That Is Not Earned Income United States, United States. Tax act amended return V Veterans' benefits, Income That Is Not Earned Income W Wages, salaries, and tips, Earned Income, Wages, salaries, and tips. Tax act amended return , Earned Income Welfare benefits, Income That Is Not Earned Income Workers' compensation benefits, Income That Is Not Earned Income Workfare payments, Workfare payments. Tax act amended return Worksheet 1, Worksheet 1. Tax act amended return Investment Income If You Are Filing Form 1040 Worksheet 2, Worksheet 2. Tax act amended return Worksheet for Line 4 of Worksheet 1 Prev  Up     Home   More Online Publications