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Federal Tax Amended Return

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Federal Tax Amended Return

Federal tax amended return 7. Federal tax amended return   Ship Passenger Tax Table of Contents A tax of $3 per passenger is imposed on certain ship voyages, as explained later under Taxable situations. Federal tax amended return The tax is imposed only once for each passenger, either at the time of first embarkation or disembarkation in the United States. Federal tax amended return The person providing the voyage (the operator of the vessel) is liable for the tax. Federal tax amended return Voyage. Federal tax amended return   A voyage is the vessel's journey that includes the outward and homeward trips or passages. Federal tax amended return 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. Federal tax amended return 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. Federal tax amended return Passenger. Federal tax amended return   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. Federal tax amended return Example 1. Federal tax amended return John Smith works as a guest lecturer. Federal tax amended return The cruise line hired him for the benefit of the passengers. Federal tax amended return Therefore, he is engaged in the business of the vessel and is not a passenger. Federal tax amended return Example 2. Federal tax amended return Marian Green is a travel agent. Federal tax amended return She is taking the cruise as a promotional trip to determine if she wants to offer it to her clients. Federal tax amended return She is a passenger. Federal tax amended return Taxable situations. Federal tax amended return   There are two taxable situations. Federal tax amended return The first situation involves voyages on commercial passenger vessels extending over one or more nights. Federal tax amended return A voyage extends over one or more nights if it extends for more than 24 hours. Federal tax amended return A passenger vessel is any vessel with stateroom or berth accommodations for more than 16 passengers. Federal tax amended return   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. Federal tax amended return 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. Federal tax amended return 45 statute miles) from low tide on the coastline. Federal tax amended return 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. Federal tax amended return The tax applies regardless of the duration of the voyage. Federal tax amended return 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. Federal tax amended return Exemptions. Federal tax amended return   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. Federal tax amended return Prev  Up  Next   Home   More Online Publications
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Understanding your CP24E Notice

We made changes to your return because we found a difference between the amount of estimated tax payments on your tax return and the amount we posted to your account. You have a potential overpayment credit because of these changes.

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 the changes we made to your return.
  • Check the list of payments we applied to your account to see if we applied all the payments you made.
  • Correct the copy of your tax return that you kept for your records.
  • You don't need to do anything if you agree with the notice.
  • If you disagree with the notice, please contact us at the toll-free number listed on its top right-hand corner (within 60 days of the notice’s date).

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Answers to Common Questions

Is an overpayment credit different from a refund?
You get an overpayment credit when your tax payments exceed what you owe. You will receive the overpayment credit as a refund automatically. You also, however, can ask us to apply the credit as an advance payment towards your next year's taxes instead of sending it to you as a refund.

When can I expect to receive my refund?
You will receive it in four to six weeks if you owe no other taxes or debts we're required to collect.

What can I do if I don't receive my refund in four to six weeks?
Call us at the toll-free number listed on the top right-hand corner of your notice.

How can I find out what caused my tax return to change?
Please contact us at the number listed on your notice for specific information concerning your tax return.

What should I do if I find you misapplied a payment or haven't credited a payment that I made?
Contact us with your information at the toll-free number listed on your notice. Please have your documentation (such as cancelled checks, amended return, etc.) ready when you call. Our representative will discuss the issue with you and give you further instructions.

What should I do if I disagree with the changes you made?
Contact us at the toll free number listed on the top right-hand corner of your notice.

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

What should I do if I need to make another correction to my tax return?
You'll need to file Form 1040X, Amended U.S. Individual Income Tax Return.


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.

You can receive your refund quickly with a direct deposit to your bank account by completing the banking information in the refund section of your tax return.

Page Last Reviewed or Updated: 03-Mar-2014

The Federal Tax Amended Return

Federal tax amended return 6. Federal tax amended return   Catch-Up Contributions Table of Contents The most that can be contributed to your 403(b) account is the lesser of your limit on annual additions or your limit on elective deferrals. Federal tax amended return If you will be age 50 or older by the end of the year, you may also be able to make additional catch-up contributions. Federal tax amended return These additional contributions cannot be made with after-tax employee contributions. Federal tax amended return You are eligible to make catch-up contributions if: You will have reached age 50 by the end of the year, and The maximum amount of elective deferrals that can be made to your 403(b) account have been made for the plan year. Federal tax amended return The maximum amount of catch-up contributions is the lesser of: $5,500 for 2013 and unchanged for 2014, or The excess of your compensation for the year, over the elective deferrals that are not catch-up contributions. Federal tax amended return Figuring catch-up contributions. Federal tax amended return   When figuring allowable catch-up contributions, combine all catch-up contributions made by your employer on your behalf to the following plans. Federal tax amended return Qualified retirement plans. Federal tax amended return (To determine if your plan is a qualified plan, ask your plan administrator. Federal tax amended return ) 403(b) plans. Federal tax amended return Simplified employee pension (SEP) plans. Federal tax amended return SIMPLE plans. Federal tax amended return   The total amount of the catch-up contributions on your behalf to all plans maintained by your employer cannot be more than the annual limit. Federal tax amended return For 2013 the limit is $5,500, unchanged for 2014. Federal tax amended return    If you are eligible for both the 15-year rule increase in elective deferrals and the age 50 catch-up, allocate amounts first under the 15-year rule and next as an age 50 catch-up. Federal tax amended return    Catch-up contributions do not affect your MAC. Federal tax amended return Therefore, the maximum amount that you are allowed to have contributed to your 403(b) account is your MAC plus your allowable catch-up contribution. Federal tax amended return You can use Worksheet C in chapter 9 to figure your limit on catch-up contributions. Federal tax amended return Prev  Up  Next   Home   More Online Publications