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May 18, 2024
Question

I'm a merchant Mariner and was working out of state for more than 180 days. Do I get my state taxes back? Other merchant mariners I know get this tax break

  • May 18, 2024
  • 1 reply
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There seems to be an obscure tax code stating that if a Merchant Marine works out of state for more than 180 days, they don't have to pay state taxes. I've met 2 or 3 other merchant Marines who qualify for this, but don't know about the details and their CPA's do it for them. I'm trying to find information about this or a form for this scenario before I look into a CPA.

1 reply

Employee
May 19, 2024

U.S. Public Law 106-489 states that a mariner "who performs regularly assigned duties while engaged as a master, officer, or crewman on a vessel operating on the navigable waters of more than one State" is subject to state income tax only in his State of Residence.

https://www.congress.gov/106/plaws/publ489/PLAW-106publ489.pdf

 

There is no provision of which I am aware that exempts a mariner from paying taxes to his resident state if he works out of state for more than 180 days.  You may want to review the tax laws of your resident state.

**Answers are correct to the best of my ability but do not constitute tax or legal advice.