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2010 Form 10402010 form 1040 8. 2010 form 1040 Foreign Insurance Taxes Table of Contents Premium. 2010 form 1040 Tax is imposed on insurance policies issued by foreign insurers. 2010 form 1040 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. 2010 form 1040 The following tax rates apply to each dollar (or fraction thereof) of the premium paid. 2010 form 1040 Casualty insurance and indemnity, fidelity, and surety bonds: 4 cents. 2010 form 1040 For example, on a premium payment of $10. 2010 form 1040 10, the tax is 44 cents. 2010 form 1040 Life, sickness, and accident insurance, and annuity contracts: 1 cent. 2010 form 1040 For example, on a premium payment of $10. 2010 form 1040 10, the tax is 11 cents. 2010 form 1040 Reinsurance policies covering any of the taxable contracts described in items (1) and (2): 1 cent. 2010 form 1040 However, the tax does not apply to casualty insurance premiums paid to foreign insurers for coverage of export goods in transit to foreign destinations. 2010 form 1040 Premium. 2010 form 1040 Premium means the agreed price or consideration for assuming and carrying the risk or obligation. 2010 form 1040 It includes any additional charge or assessment payable under the contract, whether in one sum or installments. 2010 form 1040 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. 2010 form 1040 When liability attaches. 2010 form 1040 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. 2010 form 1040 A person can pay the tax before the liability attaches if the person keeps records consistent with that practice. 2010 form 1040 Who must file. 2010 form 1040 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. 2010 form 1040 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. 2010 form 1040 The person liable for this tax must keep accurate records that identify each policy or instrument subject to tax. 2010 form 1040 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. 2010 form 1040 If the premium is to be paid in installments, the records must also establish the amount and anniversary date of each installment. 2010 form 1040 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. 2010 form 1040 During this period, the records must be readily accessible to the IRS. 2010 form 1040 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. 2010 form 1040 For information on reinsurance premiums paid from one foreign insurer to another foreign insurer, see Rev. 2010 form 1040 Rul. 2010 form 1040 2008-15. 2010 form 1040 You can find Rev. 2010 form 1040 Rul. 2010 form 1040 2008-15 on page 633 of I. 2010 form 1040 R. 2010 form 1040 B. 2010 form 1040 2008-12 at www. 2010 form 1040 irs. 2010 form 1040 gov/pub/irs-irbs/irb08-12. 2010 form 1040 pdf. 2010 form 1040 Treaty-based positions under IRC 6114. 2010 form 1040 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. 2010 form 1040 Attach any disclosure statement to the first quarter Form 720. 2010 form 1040 You may be able to use Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), as a disclosure statement. 2010 form 1040 See the Instructions for Form 720 for information on how and where to file. 2010 form 1040 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. 2010 form 1040 S. 2010 form 1040 treaties. 2010 form 1040 Prev Up Next Home More Online Publications
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