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Where To Send 1040xWhere to send 1040x 8. Where to send 1040x Foreign Insurance Taxes Table of Contents Premium. Where to send 1040x Tax is imposed on insurance policies issued by foreign insurers. Where to send 1040x 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. Where to send 1040x The following tax rates apply to each dollar (or fraction thereof) of the premium paid. Where to send 1040x Casualty insurance and indemnity, fidelity, and surety bonds: 4 cents. Where to send 1040x For example, on a premium payment of $10. Where to send 1040x 10, the tax is 44 cents. Where to send 1040x Life, sickness, and accident insurance, and annuity contracts: 1 cent. Where to send 1040x For example, on a premium payment of $10. Where to send 1040x 10, the tax is 11 cents. Where to send 1040x Reinsurance policies covering any of the taxable contracts described in items (1) and (2): 1 cent. Where to send 1040x However, the tax does not apply to casualty insurance premiums paid to foreign insurers for coverage of export goods in transit to foreign destinations. Where to send 1040x Premium. Where to send 1040x Premium means the agreed price or consideration for assuming and carrying the risk or obligation. Where to send 1040x It includes any additional charge or assessment payable under the contract, whether in one sum or installments. Where to send 1040x 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. Where to send 1040x When liability attaches. Where to send 1040x 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. Where to send 1040x A person can pay the tax before the liability attaches if the person keeps records consistent with that practice. Where to send 1040x Who must file. Where to send 1040x 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. Where to send 1040x 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. Where to send 1040x The person liable for this tax must keep accurate records that identify each policy or instrument subject to tax. Where to send 1040x 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. Where to send 1040x If the premium is to be paid in installments, the records must also establish the amount and anniversary date of each installment. Where to send 1040x 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. Where to send 1040x During this period, the records must be readily accessible to the IRS. Where to send 1040x 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. Where to send 1040x For information on reinsurance premiums paid from one foreign insurer to another foreign insurer, see Rev. Where to send 1040x Rul. Where to send 1040x 2008-15. Where to send 1040x You can find Rev. Where to send 1040x Rul. Where to send 1040x 2008-15 on page 633 of I. Where to send 1040x R. Where to send 1040x B. Where to send 1040x 2008-12 at www. Where to send 1040x irs. Where to send 1040x gov/pub/irs-irbs/irb08-12. Where to send 1040x pdf. Where to send 1040x Treaty-based positions under IRC 6114. Where to send 1040x 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. Where to send 1040x Attach any disclosure statement to the first quarter Form 720. Where to send 1040x You may be able to use Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), as a disclosure statement. Where to send 1040x See the Instructions for Form 720 for information on how and where to file. Where to send 1040x 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. Where to send 1040x S. Where to send 1040x treaties. Where to send 1040x Prev Up Next Home More Online Publications
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