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The document provides instructions for sellers and issuers regarding Form 1099-SB, which is to be used when there is a reportable sale of a life insurance contract or transfer to a foreign person under section 6050Y. Sellers must receive this form from the issuer upon notice of such events. The form contains information about the policy number, investment in contract, surrender amount, and contact information for the issuer. Issuers are required to furnish this form to the IRS and sellers, and must file electronically according to the instructions provided on the IRS website.
A domestic life insurance company that issues a reportable policy sale must file Form 1099-SB with the IRS for each seller of an interest in a life insurance contract. Additionally, any person who is required to furnish a statement under section 6050Y(a) or who receives notice of a transfer to a foreign person must also file Form 1099-SB.
Yes, Form 1099-SB can be filed electronically through the IRS website. Electronic filing is recommended as it reduces processing time and is more environmentally friendly.
The due date for filing Form 1099-SB is generally February 28th if filing by mail, or March 31st if filing electronically. However, if January 31st falls on a weekend or a holiday, the deadline is extended to the next business day.
A reportable policy sale is the transfer of an interest in a life insurance contract to a foreign person or acquirer, as reported under section 6050Y(a) or by notice received from an acquirer.
Form 1099-SB reports the seller’s investment in the contract, surrender amount, and any reportable policy sale made during the year. If required by an acquirer, a statement provided under section 6050Y(a) must also be reported.
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