Ship or Installation? Why Vessel Status Matters

You can do exactly the same job, in the same waters, and qualify for the
Seafarers’ Earnings Deduction on one vessel but not another. The reason comes
down to a single question: is it a ship, or an installation?

The Qualifying Period Explained

The 365-day “eligible period” is the heart of a Seafarers’ Earnings Deduction
claim — and the part people find most confusing. Here’s how it works, in plain
English.