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State Tax File Free

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State Tax File Free

State tax file free 7. State tax file 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. State tax file free The tax is imposed only once for each passenger, either at the time of first embarkation or disembarkation in the United States. State tax file free The person providing the voyage (the operator of the vessel) is liable for the tax. State tax file free Voyage. State tax file free   A voyage is the vessel's journey that includes the outward and homeward trips or passages. State tax file 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. State tax file 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. State tax file free Passenger. State tax file 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. State tax file free Example 1. State tax file free John Smith works as a guest lecturer. State tax file free The cruise line hired him for the benefit of the passengers. State tax file free Therefore, he is engaged in the business of the vessel and is not a passenger. State tax file free Example 2. State tax file free Marian Green is a travel agent. State tax file free She is taking the cruise as a promotional trip to determine if she wants to offer it to her clients. State tax file free She is a passenger. State tax file free Taxable situations. State tax file free   There are two taxable situations. State tax file free The first situation involves voyages on commercial passenger vessels extending over one or more nights. State tax file free A voyage extends over one or more nights if it extends for more than 24 hours. State tax file free A passenger vessel is any vessel with stateroom or berth accommodations for more than 16 passengers. State tax file 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. State tax file 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. State tax file free 45 statute miles) from low tide on the coastline. State tax file 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. State tax file free The tax applies regardless of the duration of the voyage. State tax file 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. State tax file free Exemptions. State tax file 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. State tax file free Prev  Up  Next   Home   More Online Publications
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Letter 2840C Frequently Asked Questions (FAQs)

What is the letter telling me?

This letter is confirming an Installment Agreement request you made when you filed a balance due return and confirms the payment date and the payment amount. The letter explains the fees charged for paying monthly and explains how to apply for the Low Income Fee Reduction (if you qualify).

What do I have to do?

Make monthly payments by the due date contained in the letter.

How much time do I have?

The letter contains the due date of the payment.

What happens if I don't take any action?

Failing to make timely installment payments will cause the account to default which could result in levy, lien actions and additional fees.

Who should I contact?

You can call the toll free number provided in the letter. The person who answers the phone will assist you.

What if I don't agree or have already taken corrective action?

If you don't agree, you should call the telephone number on the letter as soon as possible. If you have already taken corrective action, you can call the toll free number to verify that your installment agreement is in place.

Page Last Reviewed or Updated: 30-Jan-2014

The State Tax File Free

State tax file free Publication 584-B - Introductory Material Table of Contents What's New Introduction What's New The IRS has created a page on IRS. State tax file free gov for information about Publication 584-B, at www. State tax file free irs. State tax file free gov/pub584b. State tax file free Information about any future developments affecting Publication 584-B (such as legislation enacted after we released it) will be posted on that page. State tax file free Introduction This workbook is designed to help you figure your loss on business and income-producing property in the event of a disaster, casualty, or theft. State tax file free It contains schedules to help you figure the loss to your office furniture and fixtures, information systems, motor vehicles, office supplies, buildings, and equipment. State tax file free These schedules, however, are for your information only. State tax file free You must complete Form 4684, Casualties and Thefts, to report your loss. State tax file free Prev  Up  Next   Home   More Online Publications