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Understanding your CP02H Notice
You owe a balance due as a result of amending your tax return to show receipt of a grant received as a result of Hurricane Katrina, Rita or Wilma.
What you need to do
- Submit the required payment by the date stated under "Billing Summary."
- If you can’t pay the amount in full, pay as much as you can now and make payment arrangements for the remainder. For more information such as installment payment plans check out this link or call us at 1-800-829-8374.
You may want to...
- Download copies of the following materials:
Answers to Common Questions
If I am unable to pay the full amount by the date shown on the notice, will I have to pay interest on the entire amount?
If you pay the balance due by the date on the notice you won’t be charged interest. If you don’t pay the full amount due by the date on the notice, interest will be charged on the unpaid portion.
If interest is charged, will it be computed from the original due date of the return?
No, interest starts from the balance due date shown under the "Billing Summary."
Will I be assessed a late payment penalty on the unpaid amount?
If you're unable to pay the amount shown in this specific notice due to circumstances beyond your control, please contact us at 1-800-829-0922. Depending on your situation, your penalty may be abated. It’s important that you contact us if you're unable to pay the full amount by the due date on the notice.
Page Last Reviewed or Updated: 19-Feb-2014
The Irs Amendment
Irs amendment 8. Irs amendment Foreign Insurance Taxes Table of Contents Premium. Irs amendment Tax is imposed on insurance policies issued by foreign insurers. Irs amendment 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. Irs amendment The following tax rates apply to each dollar (or fraction thereof) of the premium paid. Irs amendment Casualty insurance and indemnity, fidelity, and surety bonds: 4 cents. Irs amendment For example, on a premium payment of $10. Irs amendment 10, the tax is 44 cents. Irs amendment Life, sickness, and accident insurance, and annuity contracts: 1 cent. Irs amendment For example, on a premium payment of $10. Irs amendment 10, the tax is 11 cents. Irs amendment Reinsurance policies covering any of the taxable contracts described in items (1) and (2): 1 cent. Irs amendment However, the tax does not apply to casualty insurance premiums paid to foreign insurers for coverage of export goods in transit to foreign destinations. Irs amendment Premium. Irs amendment Premium means the agreed price or consideration for assuming and carrying the risk or obligation. Irs amendment It includes any additional charge or assessment payable under the contract, whether in one sum or installments. Irs amendment 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. Irs amendment When liability attaches. Irs amendment 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. Irs amendment A person can pay the tax before the liability attaches if the person keeps records consistent with that practice. Irs amendment Who must file. Irs amendment 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. Irs amendment 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. Irs amendment The person liable for this tax must keep accurate records that identify each policy or instrument subject to tax. Irs amendment 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. Irs amendment If the premium is to be paid in installments, the records must also establish the amount and anniversary date of each installment. Irs amendment 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. Irs amendment During this period, the records must be readily accessible to the IRS. Irs amendment 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. Irs amendment For information on reinsurance premiums paid from one foreign insurer to another foreign insurer, see Rev. Irs amendment Rul. Irs amendment 2008-15. Irs amendment You can find Rev. Irs amendment Rul. Irs amendment 2008-15 on page 633 of I. Irs amendment R. Irs amendment B. Irs amendment 2008-12 at www. Irs amendment irs. Irs amendment gov/pub/irs-irbs/irb08-12. Irs amendment pdf. Irs amendment Treaty-based positions under IRC 6114. Irs amendment 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. Irs amendment Attach any disclosure statement to the first quarter Form 720. Irs amendment You may be able to use Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), as a disclosure statement. Irs amendment See the Instructions for Form 720 for information on how and where to file. Irs amendment 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. Irs amendment S. Irs amendment treaties. Irs amendment Prev Up Next Home More Online Publications