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Irs File 1040ezIrs file 1040ez 7. Irs file 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. Irs file 1040ez The tax is imposed only once for each passenger, either at the time of first embarkation or disembarkation in the United States. Irs file 1040ez The person providing the voyage (the operator of the vessel) is liable for the tax. Irs file 1040ez Voyage. Irs file 1040ez A voyage is the vessel's journey that includes the outward and homeward trips or passages. Irs file 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. Irs file 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. Irs file 1040ez Passenger. Irs file 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. Irs file 1040ez Example 1. Irs file 1040ez John Smith works as a guest lecturer. Irs file 1040ez The cruise line hired him for the benefit of the passengers. Irs file 1040ez Therefore, he is engaged in the business of the vessel and is not a passenger. Irs file 1040ez Example 2. Irs file 1040ez Marian Green is a travel agent. Irs file 1040ez She is taking the cruise as a promotional trip to determine if she wants to offer it to her clients. Irs file 1040ez She is a passenger. Irs file 1040ez Taxable situations. Irs file 1040ez There are two taxable situations. Irs file 1040ez The first situation involves voyages on commercial passenger vessels extending over one or more nights. Irs file 1040ez A voyage extends over one or more nights if it extends for more than 24 hours. Irs file 1040ez A passenger vessel is any vessel with stateroom or berth accommodations for more than 16 passengers. Irs file 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. Irs file 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. Irs file 1040ez 45 statute miles) from low tide on the coastline. Irs file 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. Irs file 1040ez The tax applies regardless of the duration of the voyage. Irs file 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. Irs file 1040ez Exemptions. Irs file 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. Irs file 1040ez Prev Up Next Home More Online Publications
Selecting Brokers and Investment Advisors
Make an Informed Decision
When selecting a broker or investment advisor, research the person's education and professional history as well as the firm this person works for. Ask:
- Has this person worked with others who have circumstances similar to yours?
- Is this person licensed in your state? Your state securities administrator lists individuals and firms that are registered in your state. Ask if the regulatory office has any other background information. You can find out how to reach your state securities regulator by visiting www.nasaa.org.
- Has the person had any run-ins with regulators or received serious complaints from investors? Call your local state securities regulator or the SEC. You can also check out FINRA's BrokerCheck to find licensing, employment, and disciplinary information. Or call FINRA toll-free at 1-800-289-9999.
- How is the person paid? Is it an hourly rate, a flat fee, or a commission that depends on the investments you make? Does the person get a bonus from his or her firm for selling you a particular product?
- What are the fees for setting up and servicing your account?