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

I Need To Find A Place On Line To File Back Taxes

2008 Federal Tax Forms2012 1040 Tax FormsH&r Block 1040x OnlineHow To File Taxes StudentFree State Taxes Online FilingEfile Taxes FreeFree 2007 Tax Software DownloadAarp Free Tax PreparationFile A Tax AmendmentFile Tax Extension FreeFree 1040ez Tax ReturnHow Do I Amend My Tax ReturnFree 1040x Filing OnlineFile Tax Extension OnlineIrs Gov Ez FormFile State Taxes Only Online FreeHow To Do 1040ez Tax FormI Need To File My 2012 Taxes1040ez Tax Forms 2011How To Fill Out The 1040ezFree E File 2012 TaxesHow To Fill Out A 1040xH&r Block 2011H R Block TaxFree State Tax Online Filing1040 Ez E FileFile Taxes Online1040 For 2010Military TaxesE File 2009 Taxes FreeFree Federal Tax Filing 2012Form 1040nrPast Year TaxesWww Irs Gov Efile1040ez Tax Form 2012How Do I File My State Taxes Online For Free2010 1040 Tax FormWhere Can Ie File My State Taxes For FreeFile Taxes Online Free 20121040ez Form And Instructions

I Need To Find A Place On Line To File Back Taxes

I need to find a place on line to file back taxes Publication 526 - Additional Material Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Affordable Care Act Tax Provisions for Other Organizations

The Affordable Care Act contains some tax provisions that are currently in effect and more that will be implemented going forward. 

Information specifically for insurers, including self-insured organizations, certain business types and tax exempt and government organizations is listed below.  More information will be added to this page as it becomes available. For information regarding your role as an employer, visit the Affordable Care Act Tax Provisions for Employers.

Tax Provisions for Insurers             

Tax Provisions for Miscellaneous Business Types

Tax Provisions for Tax Exempt and Government Organizations

e-file for ACA Report Filers

 

Page Last Reviewed or Updated: 14-Mar-2014

The I Need To Find A Place On Line To File Back Taxes

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