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Tax Forms For College Students

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Tax Forms For College Students

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Page Last Reviewed or Updated: 10-Mar-2014

The Tax Forms For College Students

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