Tax preparation for merchant mariners by a former ship’s engineer who understands mariner pay, sailing schedules, and life away from shore.
Familiar with life at sea
James sailed as a ship’s engineer before entering tax work. Mariners have remained part of our practice. Working with us online lets us work around sailing schedules, with phone or Zoom appointments when a conversation is useful and secure document exchange when you prefer to work without a meeting.
Your residence and work locations matter
Tell us where you live, where you worked, and whether your residence changed during the year. Bring every W-2, including state withholding entries. Federal law (46 U.S.C. 11108) limits state income tax on certain qualifying vessel pay, but the answer depends on your duties and the vessel. See our mariner state tax and unemployment guide for the distinction between tax treatment and benefit claims.
Tax home, travel, and per diem
A tax home is a tax concept, not simply the address printed on your mail. Work locations, assignments, and your circumstances affect the review. Being away on a vessel does not automatically create a travel deduction or a daily allowance you can claim on your return.
Keep sailing dates, travel details, employer reimbursements, and records of expenses you paid yourself. Most employees cannot deduct ordinary unreimbursed job expenses on their federal return. Union dues, licenses, travel, and equipment need to be reviewed under the rules for your employment and state; they are not automatic federal write-offs. Self-employment and employer reimbursement arrangements can raise different questions.
International waters and foreign income
For the federal foreign earned income exclusion, international waters are not a foreign country. Working offshore or being away from home is not enough by itself. We need the location of your services and the other eligibility facts before deciding how the income is treated.
Records to gather
- W-2s, 1099s, unemployment Forms 1099-G, and other income statements.
- Discharge papers, sailing dates, employers, vessels, and work locations.
- Residence history and any state tax notices.
- Employer reimbursement records and receipts for work-related costs.
- Prior-year returns if you are new to the practice.
Use the secure document portal when we arrange access. Start with a general description by phone or email; do not send tax records or Social Security numbers in an introductory message.
Sources: IRS foreign-country and tax-home guidance, IRS business travel expenses, and IRS employee business expense rules.