What happens if a reportable policy sale is rescinded?

If a reportable policy sale is rescinded and you have filed a Form 1099-LS with respect to the reportable policy sale, you must file a corrected Form 1099-LS within 15 calendar days of receiving notice of the rescission. If a reportable policy sale is rescinded and you have furnished a statement with respect to the reportable policy sale to a payment recipient or issuer, you must furnish that recipient with a corrected statement within 15 calendar days of receiving notice of the rescission.

What statements are required to be furnished?

You must generally furnish a statement or acceptable substitute to each payment recipient and to the issuer. Statements furnished to the issuer should be directed to the administrative office that, pursuant to the life insurance contract, processes transfers of ownership.

Who may be considered as a payment recipient?

The payment recipient may include any seller in the reportable policy sale, as well as any broker or other intermediary that retains a portion of the cash or other consideration transferred in the reportable policy sale. However, a person other than a seller is not a payment recipient if they received aggregate payments of less than $600 with respect to a reportable policy sale.

What is a reportable policy sale payment recipient?

A reportable policy sale payment recipient is any person that receives a reportable policy sale payment in a reportable policy sale.

Who issues a Form 1099-LS?

If you are required to file Form 1099-LS, you must generally furnish a statement or acceptable substitute to each payment recipient and to the issuer. The issuer is the person responsible for administering the life insurance contract, including collecting premiums and paying death benefits under the contract.

Can the TIN of the payment recipient be truncated on statements?

Yes, all filers of Form 1099-LS may truncate the payment recipient’s TIN (social security number, individual taxpayer identification number, adoption taxpayer identification number, or employer identification number) on statements furnished to a payment recipient. Truncation is not allowed on any documents the filer files with the IRS.

Obrazac 1099-LS

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Obrazac 1099-LS (Rev. Prosinac 2019.)

Prodaja životnog osiguranja koja se može prijaviti

Form 1099-LS is used to report certain life insurance transactions to the IRS. This document provides instructions for payment recipients, issuers, and acquirers on how to complete and file this form.

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Obrazac 1099-LS Upute - Upute za obrazac 1099-LS (Rev. Decembar 2019.)

Oznake za pretraživanje

Obrazac 1099-LS

PITANJA

What happens if a reportable policy sale is rescinded?
If a reportable policy sale is rescinded and you have filed a Form 1099-LS with respect to the reportable policy sale, you must file a corrected Form 1099-LS within 15 calendar days of receiving notice of the rescission. If a reportable policy sale is rescinded and you have furnished a statement with respect to the reportable policy sale to a payment recipient or issuer, you must furnish that recipient with a corrected statement within 15 calendar days of receiving notice of the rescission.
What statements are required to be furnished?
You must generally furnish a statement or acceptable substitute to each payment recipient and to the issuer. Statements furnished to the issuer should be directed to the administrative office that, pursuant to the life insurance contract, processes transfers of ownership.
Who may be considered as a payment recipient?
The payment recipient may include any seller in the reportable policy sale, as well as any broker or other intermediary that retains a portion of the cash or other consideration transferred in the reportable policy sale. However, a person other than a seller is not a payment recipient if they received aggregate payments of less than $600 with respect to a reportable policy sale.
What is a reportable policy sale payment recipient?
A reportable policy sale payment recipient is any person that receives a reportable policy sale payment in a reportable policy sale.
Who issues a Form 1099-LS?
If you are required to file Form 1099-LS, you must generally furnish a statement or acceptable substitute to each payment recipient and to the issuer. The issuer is the person responsible for administering the life insurance contract, including collecting premiums and paying death benefits under the contract.
Can the TIN of the payment recipient be truncated on statements?
Yes, all filers of Form 1099-LS may truncate the payment recipient’s TIN (social security number, individual taxpayer identification number, adoption taxpayer identification number, or employer identification number) on statements furnished to a payment recipient. Truncation is not allowed on any documents the filer files with the IRS.

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OKO

Obrasci Porezne uprave (IRS).

Obrazac 1099-LS je jedan od službenih poreznih obrazaca koji se koriste u Sjedinjenim Državama za prijavu prihoda, traženje odbitaka i kredita, izračunavanje poreznih obveza i ispunjavanje drugih poreznih obveza. Porezna uprava savezna je agencija odgovorna za upravljanje i provedbu zakona o unutarnjim prihodima u Sjedinjenim Državama.

Evo nekoliko primjera obrazaca Porezne uprave:

Obrazac 1040: Ovo je primarni obrazac za prijavu poreza na dohodak pojedinaca koji koristi većina poreznih obveznika. Koristi se za prijavu različitih vrsta prihoda, traženje odbitaka i kredita, izračunavanje porezne obveze te utvrđivanje duguje li porezni obveznik dodatni porez ili ima pravo na povrat.

Obrazac 1099: Postoje različite varijacije obrasca 1099, kao što je 1099-MISC, 1099-INT, 1099-DIV, itd. Ovi se obrasci koriste za prijavu prihoda koje pojedinci ili tvrtke ostvaruju iz različitih izvora osim zaposlenja, kao što je samozapošljavanje prihod, prihod od kamata, prihod od dividende i prihod od najma.

Obrazac W-2: Ovaj obrazac koriste poslodavci za prijavu plaća zaposlenika i poreza zadržani od njihove plaće. Zaposlenici koriste informacije na obrascu W-2 za ispunjavanje svojih pojedinačnih poreznih prijava.

Obrazac 941: Poslodavci koriste ovaj obrazac za prijavu poreza na zaposlenje, uključujući savezni porez na dohodak po odbitku, porez na socijalno osiguranje i porez na Medicare za svoje zaposlenike.

Obrazac 1065: Ovaj obrazac koriste partnerstva za prijavu svojih prihoda, odbitaka i poreznih obveza. Sama partnerstva ne plaćaju porez na dohodak; umjesto toga, partneri prijavljuju svoj udio u prihodu od partnerstva u svojim pojedinačnim poreznim prijavama.

Obrazac 1120: Ovo je obrazac za prijavu poreza na dobit koju koriste C korporacije za prijavu svojih prihoda, odbitke i porezne obveze.

Obrazac 990: Ovaj obrazac koriste organizacije oslobođene plaćanja poreza, kao što su neprofitne i dobrotvorne organizacije, prijaviti svoje financijske podatke, aktivnosti i usklađenost s poreznim zakonima.

Obrazac 8862: Ovaj obrazac koriste porezni obveznici koji su prethodno zatražili olakšicu od poreza na zarađeni dohodak (EITC) ali ga je zabranio, a sada ga ponovno želim zatražiti.

Ovo je samo nekoliko primjera brojnih obrazaca porezne uprave koji postoje za ispunjavanje raznih poreznih obveza. Specifični obrasci potrebni za pojedinca ili tvrtku ovise o njihovim jedinstvenim okolnostima, izvorima prihoda i odbicima. Preporučljivo je konzultirati službenu web stranicu Porezne uprave (www.irs.gov) ili potražiti profesionalni porezni savjet kako biste dobili točne i ažurne informacije u vezi s određenom poreznom upravom obrasce relevantne za vašu poreznu situaciju.

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