Merchant Mariners: "Ships are but boards, sailors but men…The Merchant of Venice." Act i. Sc. 3. William Shakespeare Mariners have unique tax issues surrounding travel, training, licensing and professional tools. We specialize in dealing with unique business expenses of merchant mariners. We also use secure on line tools to make the information exchange between your office and ours easy and efficient. We specialize in the unique business expenses merchant mariners; such as: Meals & Lodging Per Diem Allowances While in Port Travel Recurrent Training Medical Exams Foreign earned income exclusion Retirement Planning