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Free Online State Tax Filing

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Free Online State Tax Filing

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

Free online state tax filing 9. Free online state tax filing   Figuring Net Profit or Loss Table of Contents Introduction Net Operating Losses (NOLs) Not-for-Profit Activities Introduction After figuring your business income and expenses, you are ready to figure the net profit or net loss from your business. Free online state tax filing You do this by subtracting business expenses from business income. Free online state tax filing If your expenses are less than your income, the difference is net profit and becomes part of your income on page 1 of Form 1040. Free online state tax filing If your expenses are more than your income, the difference is a net loss. Free online state tax filing You usually can deduct it from gross income on page 1 of Form 1040. Free online state tax filing But in some situations your loss is limited. Free online state tax filing This chapter briefly explains two of those situations. Free online state tax filing Other situations that may limit your loss are explained in the Instructions for Schedule C, line G and line 32. Free online state tax filing If you have more than one business, you must figure your net profit or loss for each business on a separate Schedule C. Free online state tax filing Net Operating Losses (NOLs) If your deductions for the year are more than your income for the year (line 41 of your Form 1040 is a negative number), you may have a net operating loss (NOL). Free online state tax filing You can use an NOL by deducting it from your income in another year or years. Free online state tax filing Examples of typical losses that may produce an NOL include, but are not limited to, losses incurred from the following. Free online state tax filing Your trade or business. Free online state tax filing Your work as an employee (unreimbursed employee business expenses). Free online state tax filing A casualty or theft. Free online state tax filing Moving expenses. Free online state tax filing Rental property. Free online state tax filing A loss from operating a business is the most common reason for an NOL. Free online state tax filing For details about NOLs, see Publication 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts. Free online state tax filing It explains how to figure an NOL, when to use it, how to claim an NOL deduction, and how to figure an NOL carryover. Free online state tax filing Not-for-Profit Activities If you do not carry on your business to make a profit, there is a limit on the deductions you can take. Free online state tax filing You cannot use a loss from the activity to offset other income. Free online state tax filing Activities you do as a hobby, or mainly for sport or recreation, come under this limit. Free online state tax filing For details about not-for-profit activities, see chapter 1 in Publication 535, Business Expenses. Free online state tax filing That chapter explains how to determine whether your activity is carried on to make a profit and how to figure the amount of loss you can deduct. Free online state tax filing Prev  Up  Next   Home   More Online Publications