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1020 Ez Form1020 ez form 8. 1020 ez form Foreign Insurance Taxes Table of Contents Premium. 1020 ez form Tax is imposed on insurance policies issued by foreign insurers. 1020 ez form 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. 1020 ez form The following tax rates apply to each dollar (or fraction thereof) of the premium paid. 1020 ez form Casualty insurance and indemnity, fidelity, and surety bonds: 4 cents. 1020 ez form For example, on a premium payment of $10. 1020 ez form 10, the tax is 44 cents. 1020 ez form Life, sickness, and accident insurance, and annuity contracts: 1 cent. 1020 ez form For example, on a premium payment of $10. 1020 ez form 10, the tax is 11 cents. 1020 ez form Reinsurance policies covering any of the taxable contracts described in items (1) and (2): 1 cent. 1020 ez form However, the tax does not apply to casualty insurance premiums paid to foreign insurers for coverage of export goods in transit to foreign destinations. 1020 ez form Premium. 1020 ez form Premium means the agreed price or consideration for assuming and carrying the risk or obligation. 1020 ez form It includes any additional charge or assessment payable under the contract, whether in one sum or installments. 1020 ez form 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. 1020 ez form When liability attaches. 1020 ez form 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. 1020 ez form A person can pay the tax before the liability attaches if the person keeps records consistent with that practice. 1020 ez form Who must file. 1020 ez form 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. 1020 ez form 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. 1020 ez form The person liable for this tax must keep accurate records that identify each policy or instrument subject to tax. 1020 ez form 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. 1020 ez form If the premium is to be paid in installments, the records must also establish the amount and anniversary date of each installment. 1020 ez form 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. 1020 ez form During this period, the records must be readily accessible to the IRS. 1020 ez form 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. 1020 ez form For information on reinsurance premiums paid from one foreign insurer to another foreign insurer, see Rev. 1020 ez form Rul. 1020 ez form 2008-15. 1020 ez form You can find Rev. 1020 ez form Rul. 1020 ez form 2008-15 on page 633 of I. 1020 ez form R. 1020 ez form B. 1020 ez form 2008-12 at www. 1020 ez form irs. 1020 ez form gov/pub/irs-irbs/irb08-12. 1020 ez form pdf. 1020 ez form Treaty-based positions under IRC 6114. 1020 ez form 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. 1020 ez form Attach any disclosure statement to the first quarter Form 720. 1020 ez form You may be able to use Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), as a disclosure statement. 1020 ez form See the Instructions for Form 720 for information on how and where to file. 1020 ez form 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. 1020 ez form S. 1020 ez form treaties. 1020 ez form Prev Up Next Home More Online Publications
Defense Finance and Accounting Services (DFAS)
The Defense Finance and Accounting Services oversees payments to Department of Defense servicemembers, employees, vendors and contractors. The Defense Finance and Accounting Services also provides Department of Defense decision makers with business intelligence, finance and accounting information.
Contact the Agency or Department
Contact via the Web: Contact the Defense Finance and Accounting Services (DFAS)
Crystal Mall 3
Arlington, VA 22240-5291
Phone Number: (703)607-2616