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Taxact 2012 Login InTaxact 2012 login in 8. Taxact 2012 login in Foreign Insurance Taxes Table of Contents Premium. Taxact 2012 login in Tax is imposed on insurance policies issued by foreign insurers. Taxact 2012 login in Any person who makes, signs, issues, or sells any of the documents and instruments subject to the tax, or for whose use or benefit they are made, signed, issued, or sold, is liable for the tax. Taxact 2012 login in The following tax rates apply to each dollar (or fraction thereof) of the premium paid. Taxact 2012 login in Casualty insurance and indemnity, fidelity, and surety bonds: 4 cents. Taxact 2012 login in For example, on a premium payment of $10. Taxact 2012 login in 10, the tax is 44 cents. Taxact 2012 login in Life, sickness, and accident insurance, and annuity contracts: 1 cent. Taxact 2012 login in For example, on a premium payment of $10. Taxact 2012 login in 10, the tax is 11 cents. Taxact 2012 login in Reinsurance policies covering any of the taxable contracts described in items (1) and (2): 1 cent. Taxact 2012 login in However, the tax does not apply to casualty insurance premiums paid to foreign insurers for coverage of export goods in transit to foreign destinations. Taxact 2012 login in Premium. Taxact 2012 login in Premium means the agreed price or consideration for assuming and carrying the risk or obligation. Taxact 2012 login in It includes any additional charge or assessment payable under the contract, whether in one sum or installments. Taxact 2012 login in If premiums are refunded, claim the tax paid on those premiums as an overpayment against tax due on other premiums paid or file a claim for refund. Taxact 2012 login in When liability attaches. Taxact 2012 login in The liability for this tax attaches when the premium payment is transferred to the foreign insurer or reinsurer (including transfers to any bank, trust fund, or similar recipient designated by the foreign insurer or reinsurer) or to any nonresident agent, solicitor, or broker. Taxact 2012 login in A person can pay the tax before the liability attaches if the person keeps records consistent with that practice. Taxact 2012 login in Who must file. Taxact 2012 login in The person who pays the premium to the foreign insurer (or to any nonresident person such as a foreign broker) must pay the tax and file the return. Taxact 2012 login in Otherwise, any person who issued or sold the policy, or who is insured under the policy, is required to pay the tax and file the return. Taxact 2012 login in The person liable for this tax must keep accurate records that identify each policy or instrument subject to tax. Taxact 2012 login in These records must clearly establish the type of policy or instrument, the gross premium paid, the identity of the insured and insurer, and the total premium charged. Taxact 2012 login in If the premium is to be paid in installments, the records must also establish the amount and anniversary date of each installment. Taxact 2012 login in The records must be kept at the place of business or other convenient location for at least 3 years after the later of the date any part of the tax became due, or the date any part of the tax was paid. Taxact 2012 login in During this period, the records must be readily accessible to the IRS. Taxact 2012 login in The person having control or possession of a policy or instrument subject to this tax must keep the policy for at least 3 years after the date any part of the tax on it was paid. Taxact 2012 login in For information on reinsurance premiums paid from one foreign insurer to another foreign insurer, see Rev. Taxact 2012 login in Rul. Taxact 2012 login in 2008-15. Taxact 2012 login in You can find Rev. Taxact 2012 login in Rul. Taxact 2012 login in 2008-15 on page 633 of I. Taxact 2012 login in R. Taxact 2012 login in B. Taxact 2012 login in 2008-12 at www. Taxact 2012 login in irs. Taxact 2012 login in gov/pub/irs-irbs/irb08-12. Taxact 2012 login in pdf. Taxact 2012 login in Treaty-based positions under IRC 6114. Taxact 2012 login in You may have to file an annual report disclosing the amount of premiums exempt from United States excise tax as a result of the application of a treaty with the United States that overrides (or otherwise modifies) any provision of the Internal Revenue Code. Taxact 2012 login in Attach any disclosure statement to the first quarter Form 720. Taxact 2012 login in You may be able to use Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), as a disclosure statement. Taxact 2012 login in See the Instructions for Form 720 for information on how and where to file. Taxact 2012 login in See Revenue Procedure 92-14 in Cumulative Bulletin 1992-1 for procedures you can use to claim a refund of this tax under certain U. Taxact 2012 login in S. Taxact 2012 login in treaties. Taxact 2012 login in Prev Up Next Home More Online Publications
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