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1040eztaxform

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1040eztaxform

1040eztaxform 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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The 1040eztaxform

1040eztaxform Index A Accuracy of deposits rule, Accuracy of Deposits Rule Additional Medicare Tax, Reminders, Additional Medicare Tax withholding. 1040eztaxform , Additional Medicare Tax withholding adjustments. 1040eztaxform Adjustments, 13. 1040eztaxform Reporting Adjustments to Form 941 or Form 944 Aliens, nonresident, Withholding income taxes on the wages of nonresident alien employees. 1040eztaxform , Withholding of social security and Medicare taxes on nonresident aliens. 1040eztaxform Allocated tips, Allocated tips. 1040eztaxform Archer MSAs, Health Savings Accounts and medical savings accounts. 1040eztaxform Assistance (see Tax help) B Backup withholding, Nonpayroll Income Tax Withholding Business expenses, employee, Employee business expense reimbursements. 1040eztaxform C Calendar, Calendar Certain foreign persons treated as American employers, Foreign persons treated as American employers. 1040eztaxform Change of business address or responsible party, Change of Business Address or Responsible Party COBRA premium assistance credit, COBRA premium assistance credit. 1040eztaxform Correcting employment taxes, Correcting employment taxes. 1040eztaxform Correcting errors, (prior period adjustments) Form 941, Prior Period Adjustments D Delivery services, private, Private Delivery Services Depositing taxes Penalties, Deposit Penalties Rules, 11. 1040eztaxform Depositing Taxes Differential wage payments, Differential wage payments. 1040eztaxform E E-file, Electronic filing by reporting agents. 1040eztaxform Election worker, State and local government employers. 1040eztaxform Electronic, Electronic deposit requirement. 1040eztaxform Electronic deposit requirement, Electronic deposit requirement. 1040eztaxform Electronic Federal Tax Payment System (EFTPS), Electronic deposit requirement. 1040eztaxform Electronic filing, Electronic Filing and Payment, Electronic filing by reporting agents. 1040eztaxform Eligibility for employment, Hiring New Employees Employees defined, Employee status under common law. 1040eztaxform Employer identification number (EIN), 1. 1040eztaxform Employer Identification Number (EIN) Employer responsibilities, Paying Wages, Pensions, or Annuities F Family employees, 3. 1040eztaxform Family Employees Final return, Final return. 1040eztaxform Form 944, 12. 1040eztaxform Filing Form 941 or Form 944 Fringe benefits, Fringe benefits. 1040eztaxform FUTA tax, 14. 1040eztaxform Federal Unemployment (FUTA) Tax G Government employers, Federal Government employers. 1040eztaxform H Health insurance plans, Health insurance plans. 1040eztaxform Health Savings Accounts (HSAs), Health Savings Accounts and medical savings accounts. 1040eztaxform Hiring new employees, Hiring New Employees Household employees, Exceptions. 1040eztaxform I Income tax withholding, Income Tax Withholding, 16. 1040eztaxform How To Use the Income Tax Withholding Tables Information returns, Information Returns International social security agreements, International social security agreements. 1040eztaxform L Long-term care insurance, Health insurance plans. 1040eztaxform Lookback period, When To Deposit M Meals and lodging, Meals and lodging. 1040eztaxform Medical care, Medical care reimbursements. 1040eztaxform Medical savings accounts, Health Savings Accounts and medical savings accounts. 1040eztaxform Medicare tax, Social Security and Medicare Taxes Mileage, Per diem or other fixed allowance. 1040eztaxform Monthly deposit schedule, Monthly Deposit Schedule Moving expenses, Moving expenses. 1040eztaxform N New employees, Hiring New Employees Noncash wages, Wages not paid in money. 1040eztaxform Nonemployee compensation, Nonpayroll Income Tax Withholding P Part-time workers, Part-Time Workers Payroll period, 8. 1040eztaxform Payroll Period Penalties, Deposit Penalties, Penalties. 1040eztaxform Private delivery services, Private Delivery Services Publications (see Tax help) R Reconciling Forms W-2 and Forms 941 or 944, Reconciling Forms W-2, W-3, and 941 or 944. 1040eztaxform Recordkeeping, Recordkeeping Reimbursements, Accountable plan. 1040eztaxform , Nonaccountable plan. 1040eztaxform , Per diem or other fixed allowance. 1040eztaxform Repayments, wages, Wage Repayments S Seasonal employers, Exceptions. 1040eztaxform Semiweekly deposit schedule, Semiweekly Deposit Schedule Sick pay, Sick pay. 1040eztaxform Social security and Medicare taxes, Social Security and Medicare Taxes Social security number, employee, 4. 1040eztaxform Employee's Social Security Number (SSN) Spouse, Business Owned and Operated by Spouses Standard mileage rate, Per diem or other fixed allowance. 1040eztaxform Statutory employees, Employee status under common law. 1040eztaxform Statutory nonemployees, Statutory employees. 1040eztaxform Successor employer, Successor employer. 1040eztaxform , Successor employer. 1040eztaxform Supplemental wages, 7. 1040eztaxform Supplemental Wages T Tax help, How To Get Tax Help Telephone help, Telephone Help Third-party sick pay tax adjustment, Adjustment of tax on third-party sick pay. 1040eztaxform Tip Rate Determination Agreement, Tip Rate Determination and Education Program. 1040eztaxform Tip Rate Determination and Education Program, Tip Rate Determination and Education Program. 1040eztaxform Tips, 6. 1040eztaxform Tips, Tips treated as supplemental wages. 1040eztaxform Trust fund recovery penalty, Trust fund recovery penalty. 1040eztaxform TTY/TDD information, How To Get Tax Help U Unemployment tax, federal, 14. 1040eztaxform Federal Unemployment (FUTA) Tax V Vacation pay, Vacation pay. 1040eztaxform W Wage repayments, Wage Repayments Wages defined, 5. 1040eztaxform Wages and Other Compensation Wages not paid in money, Wages not paid in money. 1040eztaxform Withholding Backup, Nonpayroll Income Tax Withholding Certificate, Using Form W-4 to figure withholding. 1040eztaxform Exemption, Exemption from federal income tax withholding. 1040eztaxform Fringe benefits, Withholding on fringe benefits. 1040eztaxform Income tax, Income Tax Withholding Levies, Amounts exempt from levy on wages, salary, and other income. 1040eztaxform Nonresident aliens, Withholding of social security and Medicare taxes on nonresident aliens. 1040eztaxform Pensions and annuities, Nonpayroll Income Tax Withholding Percentage method, Percentage Method Social security and Medicare taxes, Social Security and Medicare Taxes Table instructions, 16. 1040eztaxform How To Use the Income Tax Withholding Tables Tips, Tips treated as supplemental wages. 1040eztaxform Wage bracket method, Wage Bracket Method Z Zero wage return, Paying Wages, Pensions, or Annuities Prev  Up     Home   More Online Publications