Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Free Federal Taxes

Amend A 2012 Tax ReturnFree Federal Tax ReturnHow To File State Taxes OnlyFiling 2011 Taxes Late TurbotaxFiling A Tax Return OnlineHow To File A 2012 Tax Return1040ez InstructionIrs E File ExtensionIrs Tax Forms 1040 20102011 Amended Tax FormH&rblock ComIrs Income Tax Forms 2011Irs 1040 EzFile 2006 Taxes Online Free2012 Federal Tax FormCan I Efile A 1040xForm 1040ez More:label_form_201040ez More:taxesWww H And R Block ComState Tax Return Only2012 Tax Forms 1040ez1040ez Tax TableE File State Taxes FreeWhen Is The Last Day To File Taxes 2012Irs Ez Form1040ez Form 2013 InstructionsAmended 1040Free State Taxes FilingIrs Gov Free FileHow To Amend Taxes With TurbotaxFile 2011 Tax Return OnlineFreetaxusa 2010Sample 1040ezWww Hrblock Com MyreturnstatusForm 1040ez 2011Online Tax PreparationFile 2007 TaxesFree Tax ExtensionsFile 2012 Taxes FreeState Income TaxEfile

Free Federal Taxes

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
Español

Contact Us

Contact us about USA.gov or about any government question you have.

Frequently Asked Questions

Search our database of the most frequently asked questions about government programs and services.

Chat

Our web chat service is available Monday - Friday, 8:00 AM until 8:00 PM Eastern. Our chat service is only available in English, and is not available on federal holidays.

E-Mail

E-mail your questions, suggestions, compliments, complaints, or technical problems about USA.gov or the government. We will respond (in English or Spanish) within two business days.

Phone

Call us at 1 (800) FED INFO (333-4636)  – Our information specialists will answer your government questions between 8:00 AM and 8:00 PM Eastern Time, Monday through Friday, except federal holidays. This service is available in English and Spanish. Recorded information on frequently requested subjects is always available.

Social Media

You can connect with the government through Facebook, Twitter, blogs, and more!

Postal Mail

We prefer you contact us by e-mail or phone, so we can respond faster. Our mailing address is: 

USA.gov
U.S. General Services Administration
Office of Citizen Services and Innovative Technologies
1800 F Street, NW
Washington, DC 20405
U.S.A.

The Free Federal Taxes

Free federal taxes Publication 721 - Additional Material Prev  Up  Next   Home   More Online Publications