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Instructions For 1040ez

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Instructions For 1040ez

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

Instructions for 1040ez Index A Additional Medicare Tax, Reminders, Reporting sick pay on Form W-2. Instructions for 1040ez Agents, reporting, Agents Agricultural workers, H-2A agricultural workers. Instructions for 1040ez Alternative methods of withholding, 9. Instructions for 1040ez Alternative Methods for Figuring Withholding Annuity payments, 8. Instructions for 1040ez Pensions and Annuities Assistance (see Tax help) Awards, employee achievement, Employee Achievement Awards B Back pay, Back Pay Below-market rate loans, Interest-Free and Below-Market-Interest-Rate Loans C Comments on publication, Comments and suggestions. Instructions for 1040ez Common paymaster, Common Paymaster Common-law employees, Common-Law Employees Common-law rules, Common-Law Rules Corporate officers, Common-Law Employees D Deferred compensation plans, nonqualified, Nonqualified Deferred Compensation Plans Direct sellers, Direct sellers. Instructions for 1040ez Director of corporation, Common-Law Employees E Electronic Form W-2, Reminders Employee achievement awards, Employee Achievement Awards Employee or contractor Attorney, Attorney Automobile industry, Automobile Industry Building industry, Building and Construction Industry Computer industry, Computer Industry Salesperson, Salesperson Taxicab driver, Taxicab Driver Trucking industry, Trucking Industry Employee's taxes paid by employer, Employee's Portion of Taxes Paid by Employer Employees Common-law rules, Common-Law Rules Industry examples, Industry Examples Statutory, Statutory Employees Employees defined, 1. Instructions for 1040ez Who Are Employees? Employees misclassification, Misclassification of Employees Excessive termination payments (golden parachute), Golden Parachute Payments Exempt organizations, 3. Instructions for 1040ez Employees of Exempt Organizations F Fellowship payments, Scholarship and Fellowship Payments Form W-2, electronic filing, Reminders G Golden parachute, Golden Parachute Payments I Idle time, Withholding for Idle Time Independent contractors, Independent Contractors Indian gaming profits, 10. Instructions for 1040ez Tables for Withholding on Distributions of Indian Gaming Profits to Tribal Members Interest-free loans, Interest-Free and Below-Market-Interest-Rate Loans International social security agreements, International Social Security Agreements L Leased employees, Leased employees. Instructions for 1040ez Leave sharing plans, Leave Sharing Plans Loans, interest-free or below-market rate, Interest-Free and Below-Market-Interest-Rate Loans M Ministers, Ministers. Instructions for 1040ez Misclassification of employees, Misclassification of Employees N Nonqualified plans, Nonqualified Deferred Compensation Plans O Officer of corporation, Common-Law Employees Outplacement services, Outplacement Services P Pension payments, 8. Instructions for 1040ez Pensions and Annuities Publications (see Tax help) R Real estate agents, Licensed real estate agents. Instructions for 1040ez Religious exemptions, 4. Instructions for 1040ez Religious Exemptions and Special Rules for Ministers Reporting agents, Agents S Scholarship payments, Scholarship and Fellowship Payments Sick pay, 6. Instructions for 1040ez Sick Pay Reporting SIMPLE retirement plans, SIMPLE Retirement Plans Simplified employee pension, Contributions to a Simplified Employee Pension (SEP) Statutory employees, Statutory Employees Statutory nonemployees, Statutory Nonemployees Suggestions for publication, Comments and suggestions. Instructions for 1040ez Supplemental unemployment benefits, Supplemental Unemployment Benefits T Tax help, How To Get Tax Help Tax-exempt organizations, 3. Instructions for 1040ez Employees of Exempt Organizations Tax-sheltered annuities, Tax-Sheltered Annuities Technical service specialists, Technical service specialists. Instructions for 1040ez Third-party sick pay, Sick Pay Paid by Third Party , Third-party sick pay recap Forms W-2 and W-3. Instructions for 1040ez TTY/TDD information, How To Get Tax Help W Withholding Alternative methods, 9. Instructions for 1040ez Alternative Methods for Figuring Withholding Idle time payments, Withholding for Idle Time Indian gaming profits, 10. Instructions for 1040ez Tables for Withholding on Distributions of Indian Gaming Profits to Tribal Members Pensions and annuities, Federal Income Tax Withholding Sick pay, Income Tax Withholding on Sick Pay Prev  Up     Home   More Online Publications