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Free federal taxes 8. Free federal taxes   Foreign Insurance Taxes Table of Contents Premium. Free federal taxes Tax is imposed on insurance policies issued by foreign insurers. Free federal 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. Free federal taxes The following tax rates apply to each dollar (or fraction thereof) of the premium paid. Free federal taxes Casualty insurance and indemnity, fidelity, and surety bonds: 4 cents. Free federal taxes For example, on a premium payment of $10. Free federal taxes 10, the tax is 44 cents. Free federal taxes Life, sickness, and accident insurance, and annuity contracts: 1 cent. Free federal taxes For example, on a premium payment of $10. Free federal taxes 10, the tax is 11 cents. Free federal taxes Reinsurance policies covering any of the taxable contracts described in items (1) and (2): 1 cent. Free federal 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. Free federal taxes Premium. Free federal taxes   Premium means the agreed price or consideration for assuming and carrying the risk or obligation. Free federal taxes It includes any additional charge or assessment payable under the contract, whether in one sum or installments. Free federal 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. Free federal taxes When liability attaches. Free federal 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. Free federal taxes A person can pay the tax before the liability attaches if the person keeps records consistent with that practice. Free federal taxes Who must file. Free federal 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. Free federal 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. Free federal taxes    The person liable for this tax must keep accurate records that identify each policy or instrument subject to tax. Free federal 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. Free federal taxes If the premium is to be paid in installments, the records must also establish the amount and anniversary date of each installment. Free federal 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. Free federal taxes During this period, the records must be readily accessible to the IRS. Free federal 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. Free federal taxes For information on reinsurance premiums paid from one foreign insurer to another foreign insurer, see Rev. Free federal taxes Rul. Free federal taxes 2008-15. Free federal taxes You can find Rev. Free federal taxes Rul. Free federal taxes 2008-15 on page 633 of I. Free federal taxes R. Free federal taxes B. Free federal taxes 2008-12 at www. Free federal taxes irs. Free federal taxes gov/pub/irs-irbs/irb08-12. Free federal taxes pdf. Free federal taxes Treaty-based positions under IRC 6114. Free federal 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. Free federal taxes   Attach any disclosure statement to the first quarter Form 720. Free federal taxes You may be able to use Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), as a disclosure statement. Free federal taxes See the Instructions for Form 720 for information on how and where to file. Free federal 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. Free federal taxes S. Free federal taxes treaties. Free federal taxes Prev  Up  Next   Home   More Online Publications

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