The Harbor Column:

King Neptune must be grumbling while trying to finish his taxes, because he kicked up the seas this week. The swells were big with a stiff breeze, which, combined, makes the swells choppy with vertically steep faces and buoy reports of inner-water swells less than 8 feet and outer-water swells of more than 14 feet, which would keep small craft tied fast to their docks.

However, this weekend the seas will drop in heights by half to 4-foot swells, but watch the winds, which are predicted to be gusts up to 25 knots. Plus, there is a chance of another storm system moving in late Sunday or early Monday that will cause building swells. If it is not too windy, then I would recommend a nice harbor cruise for Easter.

Tax day is approaching fast, and boat owners may qualify for federal tax deductions if you pay interest on a boat loan or paid sales tax. Boat owners can use the second-home-mortgage interest deduction if the loan is secured and the vessel has living accommodations such as a galley capable of preparing meals, a head and sleeping quarters. Second-home qualification makes sense, as many larger boats are called weekend condos, as owners spend their weekends similar to owning a house in the mountains or desert.

The sales tax deduction is for those who paid substantial sales tax on new or brokered boats and may elect to deduct it on their federal or state income tax return, but not both.

The Tax Extenders Act of 2008 enables the federal tax deduction for year 2009.

Tip of the week is tax day is also the first day of the Newport Boat Show, and you should start making your plans to attend. Duncan McIntosh, show producer, is saying that early reports are indicating the numbers are up for this year’s show.

Known as the largest in-water boat show on the West Coast, this show features boats from 35 feet to mega-yachts.

Additionally, every year we broadcast our radio show live from the show, and we will have more information in the next column.

The dates are April 15 to 18, and you can find more information at www.BoathouseTV.com.

MIKE WHITEHEAD is the Pilot’s boating columnist. Send marine-related thoughts and story suggestions to [email protected] or go to www.boathousetv.com .