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

Welcome to the resource center for members of the media — online tools and information straight from the source available in both English, Spanish and more. Here you’ll find links to a variety of resources and multimedia files to help you report the latest tax news. We have press kits, news releases and public service advertisements, as well as sound bites, radio spots and more.

Social Media

The IRS participates on the following social media platforms, including:

  • YouTube:  The IRS has video channels that provide short, informative videos on various tax related topics in English, American Sign Language (ASL) and a variety of foreign languages.
  • Twitter:  IRS tweets include various tax-related announcements, news for tax professionals and hiring initiatives.
  • Facebook:  IRS has Facebook pages that post valuable tax information for tax professionals and those needing help in resolving long standing issues with the IRS. 
  • Tumblr:  The IRS Tumblr blog posts important tax information and announcements that link to and YouTube content.

IRS has also updated IRS2Go, a smartphone application that lets you interact with the IRS using your mobile device. The mobile application includes the following features:

  • Get your refund status or request a transcript.
  • Get tax updates. 
  • Watch IRS YouTube videos.
  • Follow the IRS.

For more information, visit our social media page. 


We have numerous video Tax Tips available for viewing, along with their texts.


Need an audio spot for your website? We've compiled a host of MP3 files covering a variety of topics and formats.

  • Audio Files for Podcasts:  Hear them now, or download the MP3s to hear them later.

  • Radio PSAs:  These radio spots provide helpful information to get your taxes done. Many spots feature the voice of IRIS, a friendly IRS helper with useful information for your listeners during tax time. There are :30, :60 and donut spots to use as a plug in for local sponsors. We also have radio spots on some of our important programs, such as the Earned Income Tax Credit and our e-file and Free file programs. All of the spots are in MP3 format and can be downloaded.

Print Ads for Newspapers and Magazines

The latest IRS print ads can be used during calendar year 2014. The free ads are available in various sizes, in black and white and in color.

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In addition to audio and video Tax Tips, we also have them in print.

  • Print Tax Tips:  Daily Tax Tips for 2014 are available throughout the filing season.

Press Kits

Covering a specific topic? We may have a specific toolkit just for you. Get the facts, stats and IRS media contacts. Download feature articles, public service advertisements and more. Some of the press kits require flash 7.0 on your computer to view them.

  • Earned Income Tax Credit:  The EITC is a tax credit for people who work, but don't earn high incomes. Those who qualify could pay less federal tax, no tax or even get a refund.

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Page Last Reviewed or Updated: 10-Feb-2014

The 1040x Free

1040x free 1. 1040x free   Definitions You Need To Know Table of Contents Other options. 1040x free Exception. 1040x free Certain terms used in this publication are defined below. 1040x free The same term used in another publication may have a slightly different meaning. 1040x free Annual additions. 1040x free   Annual additions are the total of all your contributions in a year, employee contributions (not including rollovers), and forfeitures allocated to a participant's account. 1040x free Annual benefits. 1040x free   Annual benefits are the benefits to be paid yearly in the form of a straight life annuity (with no extra benefits) under a plan to which employees do not contribute and under which no rollover contributions are made. 1040x free Business. 1040x free   A business is an activity in which a profit motive is present and economic activity is involved. 1040x free Service as a newspaper carrier under age 18 or as a public official is not a business. 1040x free Common-law employee. 1040x free   A common-law employee is any individual who, under common law, would have the status of an employee. 1040x free A leased employee can also be a common-law employee. 1040x free   A common-law employee is a person who performs services for an employer who has the right to control and direct the results of the work and the way in which it is done. 1040x free For example, the employer: Provides the employee's tools, materials, and workplace, and Can fire the employee. 1040x free   Common-law employees are not self-employed and cannot set up retirement plans for income from their work, even if that income is self-employment income for social security tax purposes. 1040x free For example, common-law employees who are ministers, members of religious orders, full-time insurance salespeople, and U. 1040x free S. 1040x free citizens employed in the United States by foreign governments cannot set up retirement plans for their earnings from those employments, even though their earnings are treated as self-employment income. 1040x free   However, an individual may be a common-law employee and a self-employed person as well. 1040x free For example, an attorney can be a corporate common-law employee during regular working hours and also practice law in the evening as a self-employed person. 1040x free In another example, a minister employed by a congregation for a salary is a common-law employee even though the salary is treated as self-employment income for social security tax purposes. 1040x free However, fees reported on Schedule C (Form 1040), Profit or Loss From Business, for performing marriages, baptisms, and other personal services are self-employment earnings for qualified plan purposes. 1040x free Compensation. 1040x free   Compensation for plan allocations is the pay a participant received from you for personal services for a year. 1040x free You can generally define compensation as including all the following payments. 1040x free Wages and salaries. 1040x free Fees for professional services. 1040x free Other amounts received (cash or noncash) for personal services actually rendered by an employee, including, but not limited to, the following items. 1040x free Commissions and tips. 1040x free Fringe benefits. 1040x free Bonuses. 1040x free   For a self-employed individual, compensation means the earned income, discussed later, of that individual. 1040x free   Compensation generally includes amounts deferred in the following employee benefit plans. 1040x free These amounts are elective deferrals. 1040x free Qualified cash or deferred arrangement (section 401(k) plan). 1040x free Salary reduction agreement to contribute to a tax-sheltered annuity (section 403(b) plan), a SIMPLE IRA plan, or a SARSEP. 1040x free Section 457 nonqualified deferred compensation plan. 1040x free Section 125 cafeteria plan. 1040x free   However, an employer can choose to exclude elective deferrals under the above plans from the definition of compensation. 1040x free The limit on elective deferrals is discussed in chapter 2 under Salary Reduction Simplified Employee Pension (SARSEP) and in chapter 4. 1040x free Other options. 1040x free   In figuring the compensation of a participant, you can treat any of the following amounts as the employee's compensation. 1040x free The employee's wages as defined for income tax withholding purposes. 1040x free The employee's wages you report in box 1 of Form W-2, Wage and Tax Statement. 1040x free The employee's social security wages (including elective deferrals). 1040x free   Compensation generally cannot include either of the following items. 1040x free Nontaxable reimbursements or other expense allowances. 1040x free Deferred compensation (other than elective deferrals). 1040x free SIMPLE plans. 1040x free   A special definition of compensation applies for SIMPLE plans. 1040x free See chapter 3. 1040x free Contribution. 1040x free   A contribution is an amount you pay into a plan for all those participating in the plan, including self-employed individuals. 1040x free Limits apply to how much, under the contribution formula of the plan, can be contributed each year for a participant. 1040x free Deduction. 1040x free   A deduction is the plan contributions you can subtract from gross income on your federal income tax return. 1040x free Limits apply to the amount deductible. 1040x free Earned income. 1040x free   Earned income is net earnings from self-employment, discussed later, from a business in which your services materially helped to produce the income. 1040x free   You can also have earned income from property your personal efforts helped create, such as royalties from your books or inventions. 1040x free Earned income includes net earnings from selling or otherwise disposing of the property, but it does not include capital gains. 1040x free It includes income from licensing the use of property other than goodwill. 1040x free   Earned income includes amounts received for services by self-employed members of recognized religious sects opposed to social security benefits who are exempt from self-employment tax. 1040x free   If you have more than one business, but only one has a retirement plan, only the earned income from that business is considered for that plan. 1040x free Employer. 1040x free   An employer is generally any person for whom an individual performs or did perform any service, of whatever nature, as an employee. 1040x free A sole proprietor is treated as his or her own employer for retirement plan purposes. 1040x free However, a partner is not an employer for retirement plan purposes. 1040x free Instead, the partnership is treated as the employer of each partner. 1040x free Highly compensated employee. 1040x free   A highly compensated employee is an individual who: Owned more than 5% of the interest in your business at any time during the year or the preceding year, regardless of how much compensation that person earned or received, or For the preceding year, received compensation from you of more than $115,000 (if the preceding year is 2012, 2013, or 2014) and, if you so choose, was in the top 20% of employees when ranked by compensation. 1040x free Leased employee. 1040x free   A leased employee who is not your common-law employee must generally be treated as your employee for retirement plan purposes if he or she does all the following. 1040x free Provides services to you under an agreement between you and a leasing organization. 1040x free Has performed services for you (or for you and related persons) substantially full time for at least 1 year. 1040x free Performs services under your primary direction or control. 1040x free Exception. 1040x free   A leased employee is not treated as your employee if all the following conditions are met. 1040x free Leased employees are not more than 20% of your non-highly compensated work force. 1040x free The employee is covered under the leasing organization's qualified pension plan. 1040x free The leasing organization's plan is a money purchase pension plan that has all the following provisions. 1040x free Immediate participation. 1040x free (This requirement does not apply to any individual whose compensation from the leasing organization in each plan year during the 4-year period ending with the plan year is less than $1,000. 1040x free ) Full and immediate vesting. 1040x free A nonintegrated employer contribution rate of at least 10% of compensation for each participant. 1040x free However, if the leased employee is your common-law employee, that employee will be your employee for all purposes, regardless of any pension plan of the leasing organization. 1040x free Net earnings from self-employment. 1040x free   For SEP and qualified plans, net earnings from self-employment is your gross income from your trade or business (provided your personal services are a material income-producing factor) minus allowable business deductions. 1040x free Allowable deductions include contributions to SEP and qualified plans for common-law employees and the deduction allowed for the deductible part of your self-employment tax. 1040x free   Net earnings from self-employment does not include items excluded from gross income (or their related deductions) other than foreign earned income and foreign housing cost amounts. 1040x free   For the deduction limits, earned income is net earnings for personal services actually rendered to the business. 1040x free You take into account the income tax deduction for the deductible part of self-employment tax and the deduction for contributions to the plan made on your behalf when figuring net earnings. 1040x free   Net earnings include a partner's distributive share of partnership income or loss (other than separately stated items, such as capital gains and losses). 1040x free It does not include income passed through to shareholders of S corporations. 1040x free Guaranteed payments to limited partners are net earnings from self-employment if they are paid for services to or for the partnership. 1040x free Distributions of other income or loss to limited partners are not net earnings from self-employment. 1040x free   For SIMPLE plans, net earnings from self-employment is the amount on line 4 of Short Schedule SE or line 6 of Long Schedule SE (Form 1040), Self-Employment Tax, before subtracting any contributions made to the SIMPLE plan for yourself. 1040x free Qualified plan. 1040x free   A qualified plan is a retirement plan that offers a tax-favored way to save for retirement. 1040x free You can deduct contributions made to the plan for your employees. 1040x free Earnings on these contributions are generally tax free until distributed at retirement. 1040x free Profit-sharing, money purchase, and defined benefit plans are qualified plans. 1040x free A 401(k) plan is also a qualified plan. 1040x free Participant. 1040x free   A participant is an eligible employee who is covered by your retirement plan. 1040x free See the discussions of the different types of plans for the definition of an employee eligible to participate in each type of plan. 1040x free Partner. 1040x free   A partner is an individual who shares ownership of an unincorporated trade or business with one or more persons. 1040x free For retirement plans, a partner is treated as an employee of the partnership. 1040x free Self-employed individual. 1040x free   An individual in business for himself or herself, and whose business is not incorporated, is self-employed. 1040x free Sole proprietors and partners are self-employed. 1040x free Self-employment can include part-time work. 1040x free   Not everyone who has net earnings from self-employment for social security tax purposes is self-employed for qualified plan purposes. 1040x free See Common-law employee and Net earnings from self-employment , earlier. 1040x free   In addition, certain fishermen may be considered self-employed for setting up a qualified plan. 1040x free See Publication 595, Capital Construction Fund for Commercial Fishermen, for the special rules used to determine whether fishermen are self-employed. 1040x free Sole proprietor. 1040x free   A sole proprietor is an individual who owns an unincorporated business by himself or herself, including a single member limited liability company that is treated as a disregarded entity for tax purposes. 1040x free For retirement plans, a sole proprietor is treated as both an employer and an employee. 1040x free Prev  Up  Next   Home   More Online Publications