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Form 8925: Report of Employer-Owned Life Insurance Contracts
IRS Form 8925 is the Report of Employer‑Owned Life Insurance Contracts. It reports employees covered by policies issued after August 17, 2006 and the total insurance amount, and must be filed by every policyholder that owns such contracts.
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IRS Form 8925 - Report of Employer-Owned Life Insurance Contracts
IRS Form 8925 is the Report of Employer‑Owned Life Insurance Contracts. It reports employees covered by policies issued after August 17, 2006 and the total insurance amount, and must be filed by every policyholder that owns such contracts.
Risk Radar
Scan points- 1Failing to report employees without valid written consent.
- 2Omitting the number of employees at year‑end on line 1.
- 3Reporting an incorrect number of employees insured under post‑Aug 17 2006 contracts on line 2.
- 4Leaving the total amount of insurance in force blank or inaccurate on line 3.
- 5Answering “Yes” for valid consent when consent is missing on line 4a.
Plain English
Form 8925 tells the IRS how many workers a company insures with its own life‑insurance policies and how much coverage is in force. It also shows whether each worker gave written consent. The form is filed with the company’s tax return each year the policies exist.
Submission Date
- Filing date: 2017-09-21 18:00:21
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when a policyholder owns one or more employer‑owned life insurance contracts issued after August 17, 2006 and must report the covered employees and insurance amount for the tax year.
- Do not use it when the contract was issued after August 17, 2006 as part of a section 1035 exchange of a contract issued before August 18, 2006 and there is no material change.
Form selector
Use this form or another form?
Policyholder owns employer‑owned life insurance contracts issued after August 17 2006
Must report employees and total insurance amount to the IRS
✓ Verify contracts meet post‑August 17 2006 issuance rule
Policyholder needs to report consent status for covered employees
Line 4a requires indicating whether valid consent exists for each employee
✓ Confirm consent documentation is on file
Policyholder has a material increase in death benefit on an existing contract
Treated as a new contract and must be reported
✓ Ensure the increase is reflected in the total amount on line 3
Deadline or filing window
Not stated in the official source
Checklist
What you need before filling it out
Number of employees at year end
Total employee count as of tax year end · Payroll or employment records of the policyholder
Number of insured employees under contracts issued after Aug 17 2006
List of employees covered by employer‑owned life insurance contracts · Line 2 of Form 8925
Total amount of employer‑owned life insurance in force
Aggregate face amount of all qualifying contracts · Line 3 of Form 8925
Valid consent status for each insured employee
Written consent documentation for each covered employee · Line 4a of Form 8925
Number of insured employees lacking valid consent
Count of employees without consent · Line 4b of Form 8925
Policyholder identification
Name and EIN or SSN of the policyholder · Name and Identifying number fields on top of Form 8925
Before you submit
- 1Confirm the policyholder name matches the name shown on the tax return
- 2Enter the correct identifying number for the policyholder
- 3Enter the number of employees the policyholder had at year‑end on line 1
- 4Enter the number of those employees insured under contracts issued after August 17 2006 on line 2
- 5Enter the total amount of employer‑owned life insurance in force on line 3
- 6Indicate on line 4a whether a valid consent exists for each covered employee
- 7If consent is missing, enter the number of employees without valid consent on line 4b
- 8Attach the completed Form 8925 to the policyholder’s income tax return
- 9Retain a copy of the completed Form 8925 for your records
How to file this form
- 1Complete each required line on Form 8925
- 2Verify all numeric entries are accurate and consent information is correct
- 3Attach the completed Form 8925 to the policyholder’s income tax return
- 4File the tax return with the IRS
- 5Keep a copy of the filed Form 8925 for your records
Known limitations
- 1Form 8925 is not required for contracts issued after August 17 2006 that are part of a section 1035 exchange of a contract issued before August 18 2006 without a material change.
- 2Contracts issued before August 17 2006 are outside the scope of Form 8925.
- 3For master contracts under section 264(f)(4)(E), only the addition of new covered lives is treated as a new contract for reporting.
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
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Fillable formOpen in Editor->Form 8925 is the September 2017 revision. The form directs users to www.irs.gov/Form8925 for the latest information.
What changed or needs a fresh check
- Edition date — confirm the form reads Rev. September 2017
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — Not stated in the official source
Quick Facts
Downloads
After you file
- 1Store the filed Form 8925 and supporting records in a safe place for at least three years
- 2Maintain employee consent documentation in case of an audit
- 3Monitor any future changes to the contracts that could trigger a new filing requirement
- 4If an error is discovered, prepare an amended return with a corrected Form 8925
- 5Expect no separate acknowledgment; the filing is confirmed when the tax return is accepted
Sources
- SRCForm p.1 — revision date is September 2017
- SRCForm p.1 — directs to www.irs.gov/Form8925 for the latest information
- SRCForm p.2 — filing requirement for policyholders owning contracts issued after August 17 2006
- SRCForm p.2 — exemption for section 1035 exchanges of contracts issued before August 18 2006
- SRCForm p.2 — material increase in death benefit triggers new reporting requirement
- SRCForm p.2 — master contracts under section 264(f)(4)(E) treat added lives as new contracts
- SRCForm p.1 — line 4a asks whether the policyholder has a valid consent for each employee
Common confusion points
Do I need to file for contracts issued before August 17 2006?
The form only covers contracts issued after that date.
→ Verify the contract issue date is after August 17 2006.
What if the contract was part of a section 1035 exchange?
Section 1035 exchanges for pre‑August 18 2006 contracts are exempt unless there is a material change.
→ Check whether a material increase in death benefit occurred.
Is electronic consent acceptable?
Electronic consent is allowed only if the system meets the three listed requirements.
→ Review the electronic notification and consent system against the requirements.
How many employees should I count on line 1?
Line 1 asks for the total number of employees at year‑end, not just those insured.
→ Use payroll records to confirm the year‑end headcount.
What if I don’t have consent for some employees?
Line 4b requires the number of insured employees without valid consent.
→ Enter the correct count on line 4b and answer “No” on line 4a.
When is the consent considered invalid?
Consent is invalid if the contract is issued more than one year after consent or after the employee leaves employment.
→ Ensure the contract issue date complies with the one‑year rule.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8925 — file an amended return with corrected information
Questions about IRS Form 8925
What is IRS Form 8925 used for?
Form 8925 tells the IRS how many workers a company insures with its own life‑insurance policies and how much coverage is in force. It also shows whether each worker gave written consent. The form is filed with the company’s tax return each year the policies exist.
Who must file IRS Form 8925?
Every policyholder that owns one or more employer‑owned life‑insurance contracts issued after August 17, 2006 must file Form 8925 for each tax year the contracts are owned.
What information does IRS Form 8925 require?
The form collects the number of employees at year‑end, the number insured under the contracts, the total amount of insurance in force, and whether valid written consent was obtained for each employee (lines 1‑4).
Where do I file IRS Form 8925?
Attach Form 8925 to the policyholder’s income‑tax return for the year the contracts are in force.
How do I complete IRS Form 8925?
Enter the policyholder’s name, identifying number and type of business. Provide the total employees at year‑end (line 1), the number insured under contracts issued after August 17, 2006 (line 2), and the total insurance amount (line 3). Indicate if each employee gave valid consent (line 4a) and, if not, the count of those without consent (line 4b). Attach the completed form to the tax return.
Do I need to file for contracts issued before August 17 2006?
The form only covers contracts issued after that date. Verify the contract issue date is after August 17 2006.
What if the contract was part of a section 1035 exchange?
Section 1035 exchanges for pre‑August 18 2006 contracts are exempt unless there is a material change. Check whether a material increase in death benefit occurred.
Is electronic consent acceptable?
Electronic consent is allowed only if the system meets the three listed requirements. Review the electronic notification and consent system against the requirements.
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