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Efile 2012 Taxes

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Efile 2012 Taxes

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

Efile 2012 taxes 2. Efile 2012 taxes   Maximum Amount Contributable (MAC) Table of Contents Components of Your MAC How Do I Figure My MAC?Elective deferrals only. Efile 2012 taxes Nonelective contributions only. Efile 2012 taxes Elective deferrals and nonelective contributions. Efile 2012 taxes When Should I Figure My MAC? Throughout this publication, the limit on the amount that can be contributed to your 403(b) account for any year is referred to as your maximum amount contributable (MAC). Efile 2012 taxes This chapter: Introduces the components of your MAC, Tells you how to figure your MAC, and Tells you when to figure your MAC. Efile 2012 taxes Components of Your MAC Generally, before you can determine your MAC, you must first figure the components of your MAC. Efile 2012 taxes The components of your MAC are: The limit on annual additions (chapter 3), and The limit on elective deferrals (chapter 4). Efile 2012 taxes How Do I Figure My MAC? Generally, contributions to your 403(b) account are limited to the lesser of: The limit on annual additions, or The limit on elective deferrals. Efile 2012 taxes Depending upon the type of contributions made to your 403(b) account, only one of the limits may apply to you. Efile 2012 taxes Which limit applies. Efile 2012 taxes   Whether you must apply one or both of the limits depends on the type of contributions made to your 403(b) account during the year. Efile 2012 taxes Elective deferrals only. Efile 2012 taxes   If the only contributions made to your 403(b) account during the year were elective deferrals made under a salary reduction agreement, you will need to figure both of the limits. Efile 2012 taxes Your MAC is the lesser of the two limits. Efile 2012 taxes Nonelective contributions only. Efile 2012 taxes   If the only contributions made to your 403(b) account during the year were nonelective contributions (employer contributions not made under a salary reduction agreement), you will only need to figure the limit on annual additions. Efile 2012 taxes Your MAC is the limit on annual additions. Efile 2012 taxes Elective deferrals and nonelective contributions. Efile 2012 taxes   If the contributions made to your 403(b) account were a combination of both elective deferrals made under a salary reduction agreement and nonelective contributions (employer contributions not made under a salary reduction agreement), you will need to figure both limits. Efile 2012 taxes Your MAC is the limit on the annual additions. Efile 2012 taxes   You need to figure the limit on elective deferrals to determine if you have excess elective deferrals, which are explained in chapter 7. Efile 2012 taxes Worksheets. Efile 2012 taxes   Worksheets are available in chapter 9 to help you figure your MAC. Efile 2012 taxes When Should I Figure My MAC? At the beginning of 2014, you should refigure your 2013 MAC based on your actual compensation for 2013. Efile 2012 taxes This will allow you to determine if the amount that has been contributed to your 403(b) account for 2013 has exceeded the allowable limits. Efile 2012 taxes In some cases, this will allow you to avoid penalties and additional taxes. Efile 2012 taxes See chapter 7. Efile 2012 taxes Generally, you should figure your MAC for the current year at the beginning of each tax year using a conservative estimate of your compensation. Efile 2012 taxes If your compensation changes during the year, you should refigure your MAC based on a revised conservative estimate. Efile 2012 taxes By doing this, you will be able to determine if contributions to your 403(b) account can be increased or should be decreased for the year. Efile 2012 taxes Prev  Up  Next   Home   More Online Publications