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