Merchant mariners tax write-offs
Varies
What Can Merchant mariners Write Off?
Short answer: W-2 mariners can't deduct federally; MMC and STCW renewal fees are deductible only for self-employed mariners.
W-2 employees can't deduct unreimbursed job expenses on a federal return through at least 2026 (the miscellaneous itemized deduction is gone); ask your employer for an accountable-plan reimbursement instead.
Records to keep: Keep receipts, 1099s or W-2s, a mileage log, and a note of the business purpose for each expense.
Merchant mariners tax write-offs
Varies
Remote Workers / Freelancers / Consultants
W-2 mariners can't deduct federally; MMC and STCW renewal fees are deductible only for self-employed mariners.
Business justification
W-2 mariners can't deduct federally; MMC and STCW renewal fees are deductible only for self-employed mariners. W-2 employees can't deduct unreimbursed job expenses on a federal return through at least 2026 (the miscellaneous itemized deduction is gone); ask your employer for an accountable-plan reimbursement instead.
Category
- Write-Offs by Job