What happens if a reportable policy sale is rescinded?

If a reportable policy sale is rescinded and you have filed a Form 1099-LS with respect to the reportable policy sale, you must file a corrected Form 1099-LS within 15 calendar days of receiving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 If a reportable policy sale is rescinded and you have furnished a statement with respect to the reportable policy sale to a payment recipient or issuer, you must furnish that recipient with a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

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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.)

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Obrazac 1099-LS

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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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Porezni obrasci

Obrazac 1099-LS je jedan od poreznih obrazaca koji su dokumenti koji se koriste za prijavu informacija o prihodima pojedinca ili tvrtke, odbicima i poreznim obvezama relevantnim poreznim vlastima. Ovi su obrasci nužni za usklađivanje s poreznim zakonima i ispunjavanje poreznih obveza. Porezni obrasci razlikuju se ovisno o zemlji i posebnim poreznim zahtjevima. Evo nekih uobičajenih vrsta poreznih obrazaca:

Individualni porezni obrasci: Ove obrasce koriste pojedinačni porezni obveznici za prijavu osobnog dohotka i traženje odbitaka, kredita i izuzeća. Primjeri uključuju obrazac 1040 u Sjedinjenim Američkim Državama ili obrazac povrata poreza za samoprocjenu u Ujedinjenom Kraljevstvu.

Poslovni porezni obrasci: Poslovni porezni obrasci koriste se od strane tvrtki, partnerstava ili samozaposlenih pojedinaca za prijavu poslovnih prihoda, troškova i drugih podataka povezanih s porezom. Primjeri uključuju obrazac iz Priloga C (Dobit ili gubitak od poslovanja) u Sjedinjenim Državama ili obrazac CT600 (Povrat poreza tvrtke) u Ujedinjenom Kraljevstvu.

Obrasci za porez na plaće: Ove obrasce koriste poslodavci za prijavu plaća, nadnica i poreza zadržanih na plaćama svojih zaposlenika. Primjeri uključuju obrazac W-2 u Sjedinjenim Državama ili obrazac P60 u Ujedinjenom Kraljevstvu.

Obrasci za porez na promet: tvrtke koriste obrasce za porez na promet za prijavu i uplatu poreza na promet prikupljenog na oporezivu robu ili usluge. Posebni obrasci poreza na promet razlikuju se ovisno o jurisdikciji.

Obrasci za porez na dodanu vrijednost (PDV): PDV obrasci koriste se u zemljama koje nameću porez na dodanu vrijednost za prijavu i uplatu PDV-a prikupljenog od prodaje i traženje PDV kredita za kupnje. Primjeri uključuju obrasce za povrat PDV-a koji se koriste u mnogim zemljama.

Procijenjeni porezni obrasci: Procijenjeni porezni obrasci koriste se za prijavu i plaćanje procijenjenih poreza na prihod koji ne podliježe zadržavanju, kao što je prihod od samozapošljavanja ili prihod od ulaganja.

Ovo je samo nekoliko primjera od brojnih poreznih oblika koji mogu postojati. Konkretni potrebni obrasci ovise o poreznim zakonima i propisima u vašoj zemlji ili jurisdikciji. Važno je konzultirati se sa smjernicama porezne uprave ili potražiti stručni savjet kako biste utvrdili koji su obrasci primjenjivi u vašoj situaciji.

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