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Freefile com 7. Freefile com   Ship Passenger Tax Table of Contents A tax of $3 per passenger is imposed on certain ship voyages, as explained later under Taxable situations. Freefile com The tax is imposed only once for each passenger, either at the time of first embarkation or disembarkation in the United States. Freefile com The person providing the voyage (the operator of the vessel) is liable for the tax. Freefile com Voyage. Freefile com   A voyage is the vessel's journey that includes the outward and homeward trips or passages. Freefile com 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. Freefile com 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. Freefile com Passenger. Freefile com   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. Freefile com Example 1. Freefile com John Smith works as a guest lecturer. Freefile com The cruise line hired him for the benefit of the passengers. Freefile com Therefore, he is engaged in the business of the vessel and is not a passenger. Freefile com Example 2. Freefile com Marian Green is a travel agent. Freefile com She is taking the cruise as a promotional trip to determine if she wants to offer it to her clients. Freefile com She is a passenger. Freefile com Taxable situations. Freefile com   There are two taxable situations. Freefile com The first situation involves voyages on commercial passenger vessels extending over one or more nights. Freefile com A voyage extends over one or more nights if it extends for more than 24 hours. Freefile com A passenger vessel is any vessel with stateroom or berth accommodations for more than 16 passengers. Freefile com   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. Freefile com 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. Freefile com 45 statute miles) from low tide on the coastline. Freefile com 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. Freefile com The tax applies regardless of the duration of the voyage. Freefile com 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. Freefile com Exemptions. Freefile com   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. Freefile com Prev  Up  Next   Home   More Online Publications
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Understanding your CP45 Notice

We were unable to apply your overpayment to your estimated tax as you requested.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.

What you need to do

  • Read your notice carefully - it will explain why we were unable to apply the amount you requested to the following year’s taxes. It may also suggest additional steps for you to take, depending on your situation.
  • Correct your copy of your tax return for your records.
  • Adjust this year’s estimate tax payments to avoid any possible underpayment.

You may want to...

Answers to Common Questions

How do I adjust my estimated tax payments?
You can adjust your estimated tax payments by completing Form 1040-ES, Estimated Tax for Individuals. For more information, see Publication 505, Tax Withholding and Estimated Tax.

What is an "overpayment," and how is that different from a "refund?"
An "overpayment" occurs when you pay more taxes during the year, either through withholding on wages or by making estimated payments, than what you owe. This can either be refunded to you or applied to your next year's taxes.

How can I find out what happened on my tax return this year that would cause this change?
Please contact us at the number listed on your notice for the specific information concerning your tax return.

Will the IRS send me another notice to confirm the overpayment has been applied?
No, this notice is your notification of the amount we’re applying to your account.

Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 04-Mar-2014

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Freefile com Publication 1544 - Introductory Material Table of Contents What's New Introduction What's New Future developments. Freefile com  For the latest information about developments related to Publication 1544, such as legislation enacted after it was published, go to www. Freefile com irs. Freefile com gov/pub1544. Freefile com Amending a report. Freefile com  You can amend a prior report by checking box 1a at the top of Form 8300. Freefile com See Amending a report, later. Freefile com Introduction If, in a 12-month period, you receive more than $10,000 in cash from one buyer as a result of a transaction in your trade or business, you must report it to the Internal Revenue Service (IRS) and the Financial Crimes Enforcement Network (FinCEN) on Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business. Freefile com This publication explains why, when, and where to report these cash payments. Freefile com It also discusses the substantial penalties for not reporting them. Freefile com Some organizations do not have to file Form 8300, including financial institutions who must file FinCEN Form 104 (formerly Form 4789), Currency Transaction Report, and casinos who must file FinCEN Form 103 (formerly Form 8362), Currency Transaction Report by Casinos. Freefile com They are not discussed in this publication. Freefile com This publication explains key issues and terms related to Form 8300. Freefile com You should also read the instructions attached to the form. Freefile com They explain what to enter on each line. Freefile com Prev  Up  Next   Home   More Online Publications