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1040ez download 7. 1040ez download   Ship Passenger Tax Table of Contents A tax of $3 per passenger is imposed on certain ship voyages, as explained later under Taxable situations. 1040ez download The tax is imposed only once for each passenger, either at the time of first embarkation or disembarkation in the United States. 1040ez download The person providing the voyage (the operator of the vessel) is liable for the tax. 1040ez download Voyage. 1040ez download   A voyage is the vessel's journey that includes the outward and homeward trips or passages. 1040ez download 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. 1040ez download 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. 1040ez download Passenger. 1040ez download   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. 1040ez download Example 1. 1040ez download John Smith works as a guest lecturer. 1040ez download The cruise line hired him for the benefit of the passengers. 1040ez download Therefore, he is engaged in the business of the vessel and is not a passenger. 1040ez download Example 2. 1040ez download Marian Green is a travel agent. 1040ez download She is taking the cruise as a promotional trip to determine if she wants to offer it to her clients. 1040ez download She is a passenger. 1040ez download Taxable situations. 1040ez download   There are two taxable situations. 1040ez download The first situation involves voyages on commercial passenger vessels extending over one or more nights. 1040ez download A voyage extends over one or more nights if it extends for more than 24 hours. 1040ez download A passenger vessel is any vessel with stateroom or berth accommodations for more than 16 passengers. 1040ez download   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. 1040ez download 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. 1040ez download 45 statute miles) from low tide on the coastline. 1040ez download 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. 1040ez download The tax applies regardless of the duration of the voyage. 1040ez download 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. 1040ez download Exemptions. 1040ez download   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. 1040ez download Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Hurricane Sandy in New York

Updated 2/4/13 The IRS announced additional tax relief, further extending certain tax deadlines until April 1 for Nassau, Queens, Richmond and Suffolk counties. 

Updated 11/13/12 to add Orange, Putnam, Sullivan and Ulster counties.

NY-2012-47, Nov. 7, 2012

NEW YORK — Victims of Hurricane Sandy that began on Oct. 27, 2012 in parts of New York may qualify for tax relief from the Internal Revenue Service.

The President has declared Bronx, Kings, Nassau, New York, Orange, Putnam, Queens, Richmond, Rockland, Sullivan, Suffolk, Ulster and Westchester counties a federal disaster area. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Oct. 27, and on or before Feb. 1, have been postponed to Feb. 1, 2013.  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Oct. 27, and on or before Nov. 26, as long as the deposits are made by Nov. 26, 2012.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area need to call the IRS disaster hotline at 866-562-5227 to request this tax relief.

For a full description of the relief being provided by the IRS to the victims of Hurricane Sandy, visit IRS.gov.

Covered Disaster Area

The counties above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Feb. 1 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Oct. 27 and on or before Feb. 1.

The IRS also gives affected taxpayers until Feb. 1 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Oct. 27 and on or before Feb. 1.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Oct. 27 and on or before Nov. 26 provided the taxpayer makes these deposits by Nov. 26.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “New York/Hurricane Sandy” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 800-TAX-FORM (800-829-3676). The IRS toll-free number for general tax questions is 800-829-1040.

Related Information

Disaster Assistance and Emergency Relief for Individuals and Businesses

Recent IRS Disaster Relief Announcements

 

Page Last Reviewed or Updated: 28-Oct-2013

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Payments to third parties, Payments to third parties. 1040ez download Penalties and fines, Expenses You Cannot Deduct Penalty Failure to file Form 8300, Penalties. 1040ez download Failure to file information returns, Penalties. 1040ez download Failure to furnish correct payee statements, Penalties. 1040ez download Underpayment of tax, Penalty for underpayment of tax. 1040ez download Waiver of, Waiver of penalties. 1040ez download Pension plans, Pension Plans Personal property tax, Personal property tax. 1040ez download Prepaid expense Extends useful life, Prepayment. 1040ez download Rent, Rent paid in advance. 1040ez download Professional fees, Legal and Professional Fees Promissory notes, Promissory notes. 1040ez download Public official, Public official. 1040ez download Punitive damages, Punitive damages. 1040ez download Q Qualified plug-in electric drive motor vehicle credit, Qualified plug-in electric drive motor vehicle credit (Form 8936). 1040ez download Qualified real property business debt, Qualified real property business debt. 1040ez download R Real estate Agent, Real estate agent or direct seller. 1040ez download Dealer, Real estate dealer. 1040ez download Rent, Real Estate Rents Taxes, Real estate taxes. 1040ez download Recovery of items previously deducted, Recovery of items previously deducted. 1040ez download Refund Inquiries, Refund inquiries. 1040ez download Offsets against debts, Offset against debts. 1040ez download Related persons Unreasonable rent, Unreasonable rent. 1040ez download Renewable electricity, refined coal, and Indian coal production credit, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). 1040ez download Rent expense, Rent Expense Rental income, Real Estate Rents Repayment of income, Repayment of income. 1040ez download Reportable transaction disclosure statement, Reminders Reporting self-employment tax, Reporting Self-Employment Tax Restricted property, Restricted property. 1040ez download Retirement plans (see Pension plans) S Salaries, Employees' Pay Sale of a business, Sale of a business. 1040ez download Sale of property, What Is a Disposition of Property? (see also Disposition of property) Sales of assets, Introduction Sales tax, Sales tax. 1040ez download Schedule C, How Do I File? Schedule C-EZ, How Do I File? Schedule SE (Form 1040), Who must pay self-employment tax. 1040ez download Schedule SE, filing requirement, Reporting Self-Employment Tax SE tax About, Self-Employment (SE) Tax Aliens, Aliens. 1040ez download Child employed by parent, Child employed by parent. 1040ez download Church employee, Church employee. 1040ez download Community property income, Community Property Income Deduction for, Self-employment tax. 1040ez download Earning credits, Earning credits in 2013 and 2014. 1040ez download Effects of using an optional method, Effects of using an optional method. 1040ez download Farm optional method, Farm Optional Method Fiscal year filer, Fiscal Year Filer Fishing crew member, Fishing crew member. 1040ez download Gain or loss, Gain or Loss Government employee, State or local government employee. 1040ez download , Foreign government or international organization employee. 1040ez download Joint return, Joint return. 1040ez download Lost income payments, Lost Income Payments Maximum earnings For 2011, What's New for 2013, Maximum earnings subject to SE tax. 1040ez download Subject to, Maximum earnings subject to self-employment tax. 1040ez download Methods for figuring net earnings, Methods for Figuring Net Earnings More than one business, More Than One Business, More than one business. 1040ez download Nonfarm optional method, Nonfarm Optional Method Notary public, Notary public. 1040ez download Optional methods Farm, Farm Optional Method Nonfarm, Nonfarm Optional Method Rate, SE tax rate. 1040ez download Regular method, Regular Method Residing abroad, U. 1040ez download S. 1040ez download citizen or resident alien residing abroad. 1040ez download Special rules and exceptions, Special Rules and Exceptions Tax rate, SE tax rate. 1040ez download Time limit for posting income, The Social Security Administration (SSA) time limit for posting self-employment income. 1040ez download Who must pay, Who Must Pay SE Tax? Why use an optional method, Why use an optional method? Section 179 Deduction, Section 179 deduction. 1040ez download Property, Section 179 property. 1040ez download Securities Dealer, Securities dealer. 1040ez download Trader, Securities trader. 1040ez download Self-employed health insurance deduction, Self-employed health insurance deduction. 1040ez download Self-employment tax (see SE tax) Settlement payments, Settlement payments. 1040ez download Short-term capital gain or loss, Is My Capital Gain or Loss Short Term or Long Term? Signature, electronic, Electronic signatures. 1040ez download Small Business Administration, Small Business Administration Small employer health insurance premiums credit, Credit for small employer health insurance premiums (Form 8941). 1040ez download Social security coverage, Social security coverage. 1040ez download Social security number (SSN), Social security number (SSN). 1040ez download Sole proprietor, Sole proprietor. 1040ez download , Sole proprietor or independent contractor. 1040ez download Sport utility vehicle, Section 179 deduction. 1040ez download Standard mileage rate, Standard mileage rate. 1040ez download For 2011, What's New for 2013 Statutory employee, Statutory employee. 1040ez download Suggestions for publication, Comments and suggestions. 1040ez download SUV, Section 179 deduction. 1040ez download T Tax home, Local transportation expenses. 1040ez download , Travel expenses. 1040ez download Tax preparation fees, Tax preparation fees. 1040ez download Tax refund Claim for, Refunds. 1040ez download Offset against debts, Offset against debts. 1040ez download Tax return How to file, How Do I File? Who must file, Do I Have To File an Income Tax Return? Tax year, Accounting Periods Calendar, Calendar tax year. 1040ez download Change in, Change in tax year. 1040ez download Fiscal, Fiscal tax year. 1040ez download Taxes Deduction for, Taxes Employment, Employment Taxes, Employment taxes. 1040ez download Excise, Excise Taxes, Excise taxes. 1040ez download Fuel, Fuel taxes. 1040ez download Income, Income Tax, Income taxes. 1040ez download Paid on certain employee tips, Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). 1040ez download Personal property, Personal property tax. 1040ez download Real estate, Real estate taxes. 1040ez download Sales, Sales tax. 1040ez download Self-employment, Self-Employment (SE) Tax, Self-employment tax. 1040ez download Taxpayer rights, Declaration of Taxpayer Rights Third parties, Payments to, Payments to third parties. 1040ez download Tolls, Parking fees and tolls. 1040ez download Trade discount, Trade discounts. 1040ez download , Trade discounts. 1040ez download Trade or business, Trade or business. 1040ez download Trailer park owner, Trailer park owner. 1040ez download Transportation expenses, Local transportation expenses. 1040ez download Travel expenses, Travel expenses. 1040ez download U Underpayment of tax penalty, Penalty for underpayment of tax. 1040ez download Uniform capitalization rules, Uniform Capitalization Rules W Wages, Employees' Pay Work opportunity credit, Work opportunity credit (Form 5884). 1040ez download Prev  Up     Home   More Online Publications