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File My Taxes For 2012File my taxes for 2012 8. File my taxes for 2012 Foreign Insurance Taxes Table of Contents Premium. File my taxes for 2012 Tax is imposed on insurance policies issued by foreign insurers. File my taxes for 2012 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. File my taxes for 2012 The following tax rates apply to each dollar (or fraction thereof) of the premium paid. File my taxes for 2012 Casualty insurance and indemnity, fidelity, and surety bonds: 4 cents. File my taxes for 2012 For example, on a premium payment of $10. File my taxes for 2012 10, the tax is 44 cents. File my taxes for 2012 Life, sickness, and accident insurance, and annuity contracts: 1 cent. File my taxes for 2012 For example, on a premium payment of $10. File my taxes for 2012 10, the tax is 11 cents. File my taxes for 2012 Reinsurance policies covering any of the taxable contracts described in items (1) and (2): 1 cent. File my taxes for 2012 However, the tax does not apply to casualty insurance premiums paid to foreign insurers for coverage of export goods in transit to foreign destinations. File my taxes for 2012 Premium. File my taxes for 2012 Premium means the agreed price or consideration for assuming and carrying the risk or obligation. File my taxes for 2012 It includes any additional charge or assessment payable under the contract, whether in one sum or installments. File my taxes for 2012 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. File my taxes for 2012 When liability attaches. File my taxes for 2012 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. File my taxes for 2012 A person can pay the tax before the liability attaches if the person keeps records consistent with that practice. File my taxes for 2012 Who must file. File my taxes for 2012 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. File my taxes for 2012 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. File my taxes for 2012 The person liable for this tax must keep accurate records that identify each policy or instrument subject to tax. File my taxes for 2012 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. File my taxes for 2012 If the premium is to be paid in installments, the records must also establish the amount and anniversary date of each installment. File my taxes for 2012 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. File my taxes for 2012 During this period, the records must be readily accessible to the IRS. File my taxes for 2012 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. File my taxes for 2012 For information on reinsurance premiums paid from one foreign insurer to another foreign insurer, see Rev. File my taxes for 2012 Rul. File my taxes for 2012 2008-15. File my taxes for 2012 You can find Rev. File my taxes for 2012 Rul. File my taxes for 2012 2008-15 on page 633 of I. File my taxes for 2012 R. File my taxes for 2012 B. File my taxes for 2012 2008-12 at www. File my taxes for 2012 irs. File my taxes for 2012 gov/pub/irs-irbs/irb08-12. File my taxes for 2012 pdf. File my taxes for 2012 Treaty-based positions under IRC 6114. File my taxes for 2012 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. File my taxes for 2012 Attach any disclosure statement to the first quarter Form 720. File my taxes for 2012 You may be able to use Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), as a disclosure statement. File my taxes for 2012 See the Instructions for Form 720 for information on how and where to file. File my taxes for 2012 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. File my taxes for 2012 S. File my taxes for 2012 treaties. File my taxes for 2012 Prev Up Next Home More Online Publications
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