Life Insurance Taxes Irs

Top FAQs for Life Insurance Taxes Irs

Life Insurance & Disability Insurance Proceeds | Internal Revenue Service

Do I report proceeds paid under a life insurance contract as taxable income?

If the policy was transferred to you for cash or other valuable consideration, the exclusion for the proceeds is limited to the sum of the consideration you paid, additional premiums you paid, and certain other amounts. There are some exceptions to this rule. Generally, you report the taxable amount based on the type of income document you receive, such as a Form 1099-INT or Form 1099-R. For additional information, see Publication 525, Taxable and Nontaxable Income and Are the Life Insurance Proceeds I Received Taxable?

Preview

Are the Life Insurance Proceeds I Received Taxable? | Internal Revenue Service

Determine if the life insurance proceeds received are taxable or nontaxable.

The tool is designed for taxpayers who were U.S. citizens or resident aliens for the entire tax year for which they're inquiring. If married, the spouse must also have been a U.S. citizen or resident alien for the entire tax year. For information about nonresidents or dual-status aliens, please see International Taxpayers.

Conclusions are based on information provided by you in response to the questions you answered. Answers do not constitute written advice in response to a specific written request of the taxpayer within the meaning of section 6404(f) of the Internal Revenue Code.

Preview

Life Insurance & Disability Insurance Proceeds | Internal Revenue Service

Find out if life insurance and disability insurance is taxable.

If both you and your employer have paid the premiums for the plan, only the amount you receive for your disability that's due to your employer's payments is reported as income.

If you pay the premiums of a health or accident insurance plan through a cafeteria plan, and you didn't include the amount of the premium as taxable income to you, the premiums are considered paid by your employer, and the disability benefits are fully taxable.

If the amounts are taxable, you can submit a Form W-4S, Request for Federal Income Tax Withholding From Sick Pay to the insurance company or make estimated tax payments by filing Form 1040-ES, Estimated Tax for Individuals.

You can generally exclude from income payments you receive from qualified long-term care insurance contracts as reimbursement of medical expenses received for personal injury or sickness under an accident and health insurance contract. Also, you can exclude from income certain payments received under a life insurance contract on the life of a terminally or chronically ill individual (accelerated death benefits). Refer to Publication 907, Tax Highlights for Persons with Disabilities.

Preview

How To Get Tax Free Money With Life Insurance

0:46 - 2 years ago

Learn more about our unique process with whole life insurance and how you can utilize it as a powerful asset! - https://bttr.ly/vault ...

Group-Term Life Insurance | Internal Revenue Service

Find out if group-term life insurance coverage provided for employees is taxable.

IRC section 79 provides an exclusion for the first $50,000 of group-term life insurance coverage provided under a policy carried directly or indirectly by an employer. There are no tax consequences if the total amount of such policies does not exceed $50,000. The imputed cost of coverage in excess of $50,000 must be included in income, using the IRS Premium Table, and is subject to social security and Medicare taxes.

A taxable fringe benefit arises if coverage exceeds $50,000 and the policy is considered carried directly or indirectly by the employer. A policy is considered carried directly or indirectly by the employer if:

The determination of whether the premium charges straddle the costs is based on the IRS Premium Table rates, not the actual cost. You can view the Premium Table in the group-term life insurance discussion in Publication 15-BPDF.

Because the employer is affecting the premium cost through its subsidizing and/or redistributing role, there is a benefit to employees. This benefit is taxable even if the employees are paying the full cost they are charged. You must calculate the taxable portion of the premiums for coverage that exceeds $50,000.

A policy that is not considered carried directly or indirectly by the employer has no tax consequences to the employee. Because the employees are paying the cost and the employer is not redistributing the cost of the premiums through an insurance system, the employer has no reporting requirements.

Preview

Is Life Insurance Taxable? – Forbes Advisor

Life insurance payouts are made tax-free to beneficiaries. But there are times when money from a policy is taxable. Find out how it works.

Best Credit Cards 2023 Best Travel Credit Cards Best Airline Credit Cards Best Rewards Credit Cards Best 0% APR Credit Cards Best Cash Back Credit Cards Best Student Credit Cards Best Secured Credit Cards Best First Credit Cards Best Balance Transfer Credit Cards Best Gas Credit Cards Best Credit Cards For No Credit

Amex Gold Vs. Chase Sapphire Preferred Amex Platinum Vs. Chase Sapphire Reserve Chase Sapphire Preferred Vs. Reserve Amex Gold Vs. Platinum Chase Freedom Unlimited Vs. Flex Chase Sapphire Preferred Vs. Venture X Capital One Venture X Vs. Chase Sapphire Reserve

Personal Loan Rates Best Personal Loans Best Debt Consolidation Loans Best Low-Interest Personal Loans Best Personal Loans For Fair Credit Best Bad Credit Loans Best Joint Personal Loans Easiest Personal Loans Best Wedding Loans Best Personal Loans For Veterans Compare Personal Loans

Best Student Loan Refinance Lenders Best Student Loans Best Parent Loan For College Best Low-Interest Student Loans Best Graduate Student Loans Best Medical School Loans Lenders To Refinance Parent PLUS Loans Student Loan Forgiveness Calculator Student Loan Forgiveness Programs Student Loan Calculator Student Loan Refinance Calculator

Best Business Loans Best Business Lines Of Credit Best Working Capital Loans Best Unsecured Business Loans Best Same-Day Business Loans Best Startup Business Loans Best Business Loans For Women Best Business Loans For Bad Credit Fast Approval Business Loans Best LLC Loans Business Loan Calculator

Preview

About Form 712, Life Insurance Statement | Internal Revenue Service

Category: Life Insurance

Information about Form 712, Life Insurance Statement, including recent updates, related forms, and instructions on how to file. Form 712 is filed by executors with Form 706, 706-NA, or 709 for insurance policy or premium amounts.

Preview

Are life insurance payouts taxable? 2022 tax rules | finder.com

Life insurance payouts are generally tax-free, except in a handful of scenarios. Find out when you can legally avoid paying taxes as a beneficiary.

Most people buy life insurance so they can leave money to their beneficiaries when they die. Fortunately, the death benefit isn’t considered taxable income, so the full payout will go to your beneficiaries. There’s one exception, and that’s when your estate is valued at more than $11.58 million — the IRS threshold for 2020. In this case, the proceeds of the policy will be counted as part of your estate and may be subject to federal estate taxes.

If you choose a whole or universal life insurance policy, it builds cash value over time. The cash value gains are not subject to any taxation unless the policy is surrendered or transferred to another owner — a scenario referred to as a life insurance settlement.

If you decide to discontinue your life insurance policy before it matures, you’re eligible to gain access to your accrued cash value minus any surrender fees. This is called a “life insurance surrender,” and as long as your settlement amount is less than the total you paid in premiums, your surrender payout is tax-free.

Many life insurance policies offer an accelerated death benefit rider, which allows you to access part of your death benefit while you’re alive if you’re diagnosed with a chronic or terminal illness. You can spend this death benefit early payout on anything you like, such as your medical bills, long-term care or everyday expenses. The IRS defines the payout on such riders as an acceleration of death benefits, protecting them from taxation.

Preview

Are Life Insurance Proceeds Taxable? - Ramsey

If you’re wondering, Is life insurance taxable?, we’re going to talk through all the scenarios and the few times when taxes come into play.

Benjamin Franklin once wrote: “In this world nothing can be said to be certain, except death and taxes.” Old Ben must have been the life of the party back in the day! On the other hand, he kinda had a point—we all need to make plans for death and taxes. Life insurance is great protection in the event of the first, but what about the second? Is a life insurance payout taxable?

If you’re wondering about the taxman’s plans for your policy (you do have a life insurance policy to provide for your family if something happens to you, right?), we’re going to talk through all the scenarios for this key protection and the few times when taxes come into play.

The good news is that life insurance proceeds are almost never taxable—so maybe we’ve found an exception to Ben’s rule! Typically speaking, if you’re the beneficiary of a life insurance policy, you probably won’t owe any taxes on the death benefit (aka payout). But there are a few times when taxes creep in. We’re going to explain each scenario—for both taxable and untaxable cases—in detail below.

Income Tax – This kind of tax hits you every year and is probably already pretty familiar. It’s just the federal—or in some places state—tax on the income of an individual or married couple. The IRS takes whatever you’ve earned during the year, allows you to deduct certain expenses, and decides what you owe based on your net income tax bracket.

Estate Tax – Benjamin’s wisdom on death and taxes strikes again! Basically, the federal government and some states combine all the a-sets of the deceased (property, investments, annuities and life insurance), subtract all that is owed (loans, medical bills and credit cards), and tax the final number. An estate tax is paid from the estate itself, not the individuals involved. But let’s soften the blow: Most estates are not affected by this federal tax because, as of 2021, only those estates valued over $11.7 million have to pay.1 Each state that has an estate tax also has its own exemption amount ranging anywhere from $1 million to $7.1 million.2

Preview

How to Avoid Taxes on Life Insurance Proceeds

Category: Life Insurance

If you stand to be a beneficiary of a life insurance policy there's some tax implications you need to know as well as the best route to avoid them.

The average funeral cost in 2021 was $7,848 for a wake and burial or $6,971 for cremation. The average cost of settling an estate varies, but a complicated estate could push $5,000 with ease. And none of this is accounting for the time put into planning, prepping and selling a-sets (like a home) to settle affairs.

The point is that death — just like life — is expensive. Life insurance is the a common way to pay for these expenses, but many forget about one thing — Uncle Sam’s cut of the proceeds. If you stand to be a beneficiary of a life insurance policy there’s some tax implications you need to know.

Life insurance is not taxed directly because the IRS doesn’t require you to report it as income, meaning you will pay no income taxes as a beneficiary of a life insurance policy. However, there are several “backdoors” where taxes can be implemented and eat into those proceeds.

The gift tax is normally reserved for the donor who is doing the gifting, but in the case of life insurance, the gift tax can be implemented if you have a special three-person involvement. Typically you only have two people involved in life insurance, the one who buys the policy and insures himself and the beneficiary who receives the payout. In this case, the gift tax doesn’t apply. But if there are three people filling the three roles separately (listed below) it can apply.

Getting around the gift tax as a life insurance beneficiary is typically not an issue for the average person. The gift tax only applies after the insured passes and if their estate worth exceeds $12.06 million.

Preview

Publication 15-B (2022), Employer's Tax Guide to Fringe Benefits | Internal Revenue Service

Publication 15-B - Introductory Material Future Developments What's New Reminders

For the latest information about developments related to Pub. 15-B, such as legislation enacted after it was published, go to IRS.gov/Pub15B. For the latest guidance and information about COVID-19 tax relief, go to IRS.gov/Coronavirus.

Cents-per-mile rule. The business mileage rate for 2022 is 58.5 cents per mile. You may use this rate to reimburse an employee for business use of a personal vehicle, and under certain conditions, you may use the rate under the cents-per-mile rule to value the personal use of a vehicle you provide to an employee. See Cents-Per-Mile Rule in section 3.

Qualified parking exclusion and commuter transportation benefit. For 2022, the monthly exclusion for qualified parking is $280 and the monthly exclusion for commuter highway vehicle transportation and transit passes is $280. See Qualified Transportation Benefits in section 2.

Contribution limit on a health flexible spending arrangement (FSA). For plan years beginning in 2022, a cafeteria plan may not allow an employee to request salary reduction contributions for a health FSA in excess of $2,850. For more information, including information about temporary COVID-19 relief for health and dependent care FSAs for 2021 and 2022, see Cafeteria Plans in section 1.

Moving expense reimbursements. P.L. 115-97, Tax Cuts and Jobs Act, suspends the exclusion for qualified moving expense reimbursements from your employee's income for tax years beginning after 2017 and before 2026. However, the exclusion is still available in the case of a member of the U.S. Armed Forces on active duty who moves because of a permanent change of station due to a military order. The exclusion applies only to reimbursement of moving expenses that the member could deduct if he or she had paid or incurred them without reimbursement. See Moving Expenses in Pub. 3, Armed Forces' Tax Guide, for the definition of what constitutes a permanent change of station and to learn which moving expenses are deductible.

Preview

Understanding Taxes on Life Insurance Premiums

Category: Life Insurance

Learn about the tax implications of life insurance premiums, including when they might be taxable and whether they are tax deductible.

Ebony Howard is a certified public accountant and a QuickBooks ProAdvisor tax expert. She has been in the accounting, audit, and tax profession for more than 13 years, working with individuals and a variety of companies in the health care, banking, and accounting industries.

Life insurance is a financial product that pays out a lump sum in the event of the insured's death, providing financial support to one's beneficiaries and heirs. The death benefit coverage remains in-effect so long as the policyholder pays the insurance premiums (payments) on the policy. The premiums owed for a policy will depend on the insured's age and health (the younger and healthier, the less expensive), along with the size of the death benefit and whether or not it is term or permanent coverage. Because life insurance is intended to support one's beneficiaries, the IRS treats it differently from other types of financial products.

It is important to consider the tax implications when you're buying life insurance. The Internal Revenue Service (IRS) imposes different tax rules on different plans, and sometimes the distinctions are arbitrary. The following guide is meant to help explain some of the tax implications surrounding life insurance premiums.

A person shopping for life insurance has many things to consider before making a decision. First, there is the distinction between term life insurance and whole life insurance. Term life provides coverage for a set number of years, while a whole life policy is effective for life. A policyholder also must calculate how much coverage they need. This depends largely on why they are buying life insurance.

If you are only concerned with covering your own burial and funeral costs for your next of kin, you may opt for a death benefit of $20,000 or less. By contrast, if you have several dependent children, all of whom you hope to send to college in the future, you would probably want $500,000 or more in coverage. Further complicating the buying process is the sheer number of life insurance companies from which to choose. The Internet has made this process somewhat easier, with several sites dedicated exclusively to comparing quotes from dozens of life insurance companies side by side.

Preview

What are the benefits of life insurance? - Guardian Life

Paying off other debts, such as car loans, credit cards, and student loans. Providing funds for your kids’ college education. Helping with other obligations, such as care for aging parents. Beyond …

Preview

What Are the Tax Consequences of Cashing In a Whole Life Insurance Policy? - Life Settlement Advisors

Category: Life Insurance

Whether you cash out your entire whole life insurance policy or make a withdrawal, you may be subject to tax implications.

If you’re considering surrendering or selling your life insurance policy, it’s important to understand what, if any, taxation consequences you should prepare for. Not only will understanding what to expect help you to make a better, more informed decision regarding your life insurance policy, but it can also help you prepare for those tax consequences as best as possible.

In fact, at Life Settlement Advisors (LSA), one of the most frequent questions we hear is about taxable gains on life insurance policies. In our latest blog, we’re exploring whole life insurance policies, including what happens when you cash out a whole life insurance policy, tax consequences, and other options that may be available to you.

Whole life insurance policies may be cashed out in full via a surrender. Or, rather than surrendering the entire policy, you may also choose to cash out a partial amount of money. There’s also a third option of selling your life insurance policy via a life settlement—more on this later.

Before diving into each of these options, let’s quickly discuss whole life insurance policies. Whole life insurance policies have two components. First, like all life insurance policies, you have the face value or death benefit. This reflects the amount of money your beneficiary will receive.

Unique to permanent policies like whole life insurance, there is also the cash value, which is essentially a savings or investment account. This is the part that makes a cash out option available to policyholders. Over time, you can build out this savings account on a tax-deferred basis. It is important to note that when you cash out a whole life insurance policy, you will not receive the face value. Instead, you receive the cash value, less any required fees.

Preview

Do Beneficiaries Pay Taxes on Life Insurance?

Category: Life Insurance

Learn how life insurance proceeds are generally not taxable to the beneficiary, but understand the unique situations in which taxes are a-sessed.

Eric is a duly licensed Independent Insurance Broker licensed in Life, Health, Property, and Casualty insurance. He has worked more than 13 years in both public and private accounting jobs and more than four years licensed as an insurance producer. His background in tax accounting has served as a solid base supporting his current book of business.

Hans Daniel Jasperson has over a decade of experience in public policy research, with an emphasis on workforce development, education, and economic justice. His research has been shared with members of the U.S. Congress, federal agencies, and policymakers in several states.

When the beneficiary of a life insurance policy receives a death benefit, this money is not counted as taxable gross income. However, situations do exist where the beneficiary is taxed on some or all of a policy's proceeds.

If the policyholder elects to delay the benefit payout and the money is held by the life insurance company for a given period of time, the beneficiary may have to pay taxes on the interest generated during that period. When a death benefit is paid to an estate, the person or persons inheriting the estate may have to pay estate taxes.

Income earned in the form of interest is almost always taxable at some point. Life insurance is no exception. This means when a beneficiary receives life insurance proceeds after a period of interest accumulation rather than immediately upon the policyholder's death, the beneficiary must pay taxes, not on the entire benefit, but on the interest.

Preview

Life Insurance Taxation – The Definitive Guide [2022 Edition]

Category: Life Insurance

The number one danger to building wealth and creating a legacy is death and taxes. The good news is that permanent life insurance provides protection against both. In the following article, we do a deep dive into life insurance taxation to help you make a more informed decision about how you can best secure your

Advertiser DisclosureThis article/post contains references to products or services from one or more of our advertisers or partners. We may receive compensation when you click on links to those products or services.

When the insured person on a life insurance policy dies, a lump sum death benefit is typically paid out to the beneficiary(ies) who are named in the policy. These funds are generally received income tax free. But this doesn’t mean that money that comes out of a life insurance policy will never be subject to taxation.

Taking a closer look at each of these can help you to see where you (or other recipients) could run into tax issues, as well as strategies for positioning a policy to help reduce or eliminate taxes that may be due.

One of the primary advantages related to life insurance is that the death benefit proceeds are typically received by the beneficiary (or beneficiaries) free of income taxation. That way, the recipient(s) are able to use 100% of the insurance protection for various needs.

Preview

Do Beneficiaries Pay Taxes on Life Insurance? | U.S. News

Category: Life Insurance

Life insurance premiums on a personal policy are generally not tax-deductible. However, if you’re a business owner, you may be able to write off premiums paid on behalf of employees.

Preview

Should I pay for life insurance before or after tax?

Category: Life Insurance

Unlike buying a car or a television set, buying life insurance does not require the payment of sales tax. This means the premium amount you, as the policyholder,

Unlike buying a car or a television set, buying life insurance does not require the payment of sales tax. This means the premium amount you, as the policyholder, are quoted when you obtain coverage is the amount you pay, with no percentage amount added to cover taxes.

You can only deduct the medical expenses paid for with after-tax earnings. Medical insurance premiums are deducted from your pre-tax pay. This means that you are paying for your medical insurance before any of the federal, state, and other taxes are deducted.

Tax advantages of life insurance Payouts are funded by the monthly or yearly premiums the policy owner pays to keep the policy active. And since those premiums are paid for with after–tax income, that money can't be taxed twice.

Using life insurance in a qualified plan does offer several advantages, including: The ability to use pre-tax dollars to pay premiums that would otherwise not be tax-deductible. ... Providing an income-tax-free death benefit to the policy beneficiaries.

Generally, the cash surrender value you receive is tax-free. This is the case, because it's a tax-fee return of the principal of the premiums you paid. ... For instance, any dividends, interest and capital gains you earn while the policy is in place will be taxed, and you'll have to pay taxes on those earnings.

Preview

Is Group Term Life Insurance Taxable? (Ultimate Guide) -

Have you ever wondered Is Group Term Life Insurance Taxable? What about Death Benefit? This guide reveals all.

Does your employer provide group term life insurance? If so, it’s usually a good idea to accept and even add to this insurance policy. But in doing so, Did you ever wonder ” Is Group Term Life Insurance Taxable?” Let’s dive in to learn everything you need to know about paying taxes on your group term life insurance policy.

If you leave your job, you’ll lose coverage. You might have the option of converting the GTL insurance policy to an individual term life policy. But, this isn’t always the case.

Regardless of which type, those who take on a life insurance policy of their own usually take out an individual policy. Therefore, it is not part of their employment but a separate expense.

Insurance companies can issue policy loans to policyholders. The loans use the cash value of someone’s life insurance policy as collateral. They are a good way to access cash in the event of an emergency for a reasonable interest rate.

This is because the person’s absence would cause significant financial harm to the company. When the policyholder of key person insurance dies, the company receives the death benefit. The company can use the money to find a replacement. This includes:

Preview

How Much Is Life Insurance? Average Costs & Impacting Factors

Life insurance costs are based on your life expectancy with your age, gender and health all playing a role in how much your premiums will be.

The cost of life insurance is based on your life expectancy. Your age, gender and health all affect how much life insurance will cost for you. Term life insurance is typically cheaper than permanent life insurance, and buying a policy when you’re young can mean significant savings on your premiums.

Terry Turner is a senior financial writer for Annuity.org. He holds a financial wellness facilitator certificate from the Financial Wellness Foundation and the National Wellness Institute, and he is an active member of the A-sociation for Financial Counseling & Planning Education (AFCPE®).

Savannah Hanson is an accomplished writer, editor and content marketer. She joined Annuity.org as a financial editor in 2021 and uses her passion for educating readers on complex topics to guide visitors toward the path of financial literacy.

Life insurance rates are based on life expectancy. If you are expected to live longer, the insurer sees you as less of a risk — you’ll pay premiums for a longer period and the company can make a bigger return on the money you pay in.

Age and gender play a major role in how much you will pay since both play a major role in how long you’re expected to live, but there are several other factors every insurer considers that will affect how much you pay.

Preview

Do You Owe Taxes on Life Insurance? | Prudential Financial

Category: Life Insurance

Employer-provided life insurance: may be taxable. If your employer provides you with life insurance as an benefit, you might owe income tax on some of its value. There’s no tax on a …

Preview

Videos of Life Insurance Taxes Irs

IRS announces new HSA and HDHP changes for enrollees, employers in 2023

3:18 - 2 years ago

About Yahoo Finance: At Yahoo Finance, you get free stock quotes, up-to-date news, portfolio management resources, ...

2023 Open Enrollment + Contribute to your FSA or HSA + New IRS Limits + New Tax Brackets

10:39 - 2 years ago

It's open enrollment time again! Be sure to read and ask questions! #SHRM 0:00 start 0:35 qualifying life event 0:31 IRS FSA/HSA ...

Inherited IRA Distribution Rules. IRS provides guidance and relief on the new 10 year rule.

19:27 - 2 years ago

The SECURE Act of 2019 changed the rules for Inherited IRAs. The distributions can no longer be stretched over the beneficiary's ...

🔴 BIG 2023 TAX CHANGES: NEW INCOME TAX BRACKETS, STANDARD DEDUCTION AND 401(K) LIMIT

8:37 - 2 years ago

***************** SAY HI ON SOCIAL: Instagram - https://www.instagram.com/lenapetrovacpa Facebook ...

Life Insurance Taxes Irs

Top FAQs for Life Insurance Taxes Irs

People also ask - Life Insurance Taxes Irs FAQs

Do you have to pay income taxes on a life insurance?

How to use life insurance to save on taxes?

Does life insurance count as taxable income?

Are there tax benefits to life insurance?

Life Insurance & Disability Insurance Proceeds | Internal Revenue Service

Are the Life Insurance Proceeds I Received Taxable? | Internal Revenue Service

Life Insurance & Disability Insurance Proceeds | Internal Revenue Service

How To Get Tax Free Money With Life Insurance

Group-Term Life Insurance | Internal Revenue Service

Is Life Insurance Taxable? – Forbes Advisor

About Form 712, Life Insurance Statement | Internal Revenue Service

Are life insurance payouts taxable? 2022 tax rules | finder.com

Are Life Insurance Proceeds Taxable? - Ramsey

How to Avoid Taxes on Life Insurance Proceeds

Publication 15-B (2022), Employer's Tax Guide to Fringe Benefits | Internal Revenue Service

Understanding Taxes on Life Insurance Premiums

What are the benefits of life insurance? - Guardian Life

What Are the Tax Consequences of Cashing In a Whole Life Insurance Policy? - Life Settlement Advisors

Do Beneficiaries Pay Taxes on Life Insurance?

Life Insurance Taxation – The Definitive Guide [2022 Edition]

Do Beneficiaries Pay Taxes on Life Insurance? | U.S. News

Should I pay for life insurance before or after tax?

Is Group Term Life Insurance Taxable? (Ultimate Guide) -

How Much Is Life Insurance? Average Costs & Impacting Factors

Do You Owe Taxes on Life Insurance? | Prudential Financial

Videos of Life Insurance Taxes Irs

IRS announces new HSA and HDHP changes for enrollees, employers in 2023

2023 Open Enrollment + Contribute to your FSA or HSA + New IRS Limits + New Tax Brackets

Inherited IRA Distribution Rules. IRS provides guidance and relief on the new 10 year rule.

🔴 BIG 2023 TAX CHANGES: NEW INCOME TAX BRACKETS, STANDARD DEDUCTION AND 401(K) LIMIT

You may also like

Popular Search

Recent Search

Top Search