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1040eztaxform1040eztaxform 8. 1040eztaxform Foreign Insurance Taxes Table of Contents Premium. 1040eztaxform Tax is imposed on insurance policies issued by foreign insurers. 1040eztaxform 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. 1040eztaxform The following tax rates apply to each dollar (or fraction thereof) of the premium paid. 1040eztaxform Casualty insurance and indemnity, fidelity, and surety bonds: 4 cents. 1040eztaxform For example, on a premium payment of $10. 1040eztaxform 10, the tax is 44 cents. 1040eztaxform Life, sickness, and accident insurance, and annuity contracts: 1 cent. 1040eztaxform For example, on a premium payment of $10. 1040eztaxform 10, the tax is 11 cents. 1040eztaxform Reinsurance policies covering any of the taxable contracts described in items (1) and (2): 1 cent. 1040eztaxform However, the tax does not apply to casualty insurance premiums paid to foreign insurers for coverage of export goods in transit to foreign destinations. 1040eztaxform Premium. 1040eztaxform Premium means the agreed price or consideration for assuming and carrying the risk or obligation. 1040eztaxform It includes any additional charge or assessment payable under the contract, whether in one sum or installments. 1040eztaxform 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. 1040eztaxform When liability attaches. 1040eztaxform 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. 1040eztaxform A person can pay the tax before the liability attaches if the person keeps records consistent with that practice. 1040eztaxform Who must file. 1040eztaxform 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. 1040eztaxform 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. 1040eztaxform The person liable for this tax must keep accurate records that identify each policy or instrument subject to tax. 1040eztaxform 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. 1040eztaxform If the premium is to be paid in installments, the records must also establish the amount and anniversary date of each installment. 1040eztaxform 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. 1040eztaxform During this period, the records must be readily accessible to the IRS. 1040eztaxform 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. 1040eztaxform For information on reinsurance premiums paid from one foreign insurer to another foreign insurer, see Rev. 1040eztaxform Rul. 1040eztaxform 2008-15. 1040eztaxform You can find Rev. 1040eztaxform Rul. 1040eztaxform 2008-15 on page 633 of I. 1040eztaxform R. 1040eztaxform B. 1040eztaxform 2008-12 at www. 1040eztaxform irs. 1040eztaxform gov/pub/irs-irbs/irb08-12. 1040eztaxform pdf. 1040eztaxform Treaty-based positions under IRC 6114. 1040eztaxform 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. 1040eztaxform Attach any disclosure statement to the first quarter Form 720. 1040eztaxform You may be able to use Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), as a disclosure statement. 1040eztaxform See the Instructions for Form 720 for information on how and where to file. 1040eztaxform 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. 1040eztaxform S. 1040eztaxform treaties. 1040eztaxform Prev Up Next Home More Online Publications
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