Minnesota Firefighter Relief Surcharge Return

Firefighter Relief Surcharge Return
2023 IG257, Firefighter Relief Surcharge Return
*226311*

2023 IG257, Firefighter Relief Surcharge Return
For the period of (check one):
Nov 1, 2022 – May 31, 2023	
(Due June 30, 2023)	

June 1, 2023 – Oct. 31, 2023
(Due Nov 30, 2023)
Check if: 	

Print or Type

Name of Insurance Company				

State/Country of Incorporation

Check if New Address

NAIC Number	

City	

State	

Contact Person

Email Address		

No Activity Return
Minnesota Tax ID (required)

Mailing Address	

ZIP Code	

Amended Return 	

FEIN	

Daytime Phone	

Fax Number

A worksheet is available in the instructions to help you calculate the amount to report on line 1.
Duluth

	1	Gross premiums (include finance,
service and other charges)  .  .  .  .  .  .  .  .  .  .  .  .  . 1	

Minneapolis

Rochester

St. Paul

	2	Other deductions  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 2	

Calculate the Surcharge

	3	Net premiums subject to the surcharge
		
(subtract line 2 from line 1)  .  .  .  .  .  .  .  .  .  .  .  . 3	
	4	 Surcharge by city
		
(multiply line 3 by 2% [.02])  .  .  .  .  .  .  .  .  .  .  .  . 4	
	5	 Total surcharge due (or overpaid) (add amounts on line 4)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 5	
	6	 Penalty (see instructions)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 6	
	7	Interest (see instructions)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 7	
	8	 TOTAL AMOUNT DUE (or overpaid) (add lines 5 through 7)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 8	
		
If you owe additional tax (make separate payments for each period):

		
Payment method:
attach voucher)

Electronic payment

Check (payable to Minnesota Department of Revenue; write MN tax ID number on check;

Enter amount paid
Date paid
(If amount paid is different from amount due on line 8, attach an explanation.)
		
If you overpaid: Overpayments will be refunded.

Sign Here

I declare that this return is correct and complete to the best of my knowledge and belief.
Authorized Signature	

Title	

Date	

Daytime Phone

Signature of Preparer	

Print Name of Preparer	

Date	

Daytime Phone

Mail to:
Minnesota Department of Revenue
Mail Station 1780
600 N. Robert St.
St. Paul, MN 55145-1780

I authorize the Minnesota
Department of Revenue to
discuss this tax return with
the preparer.

2023 Form IG257 Instructions

For insurance tax laws, see Minnesota Statutes, Chapter 297I at www.leg.state.mn.us.

Filing Requirements

All insurers that write or are authorized to write fire insurance subject to Minnesota premium tax, must file a Firefighter Relief Surcharge
return, even if there is no activity or surcharge liability to report during the period. This surcharge is equal to 2% of all fire, lightning
and sprinkler-leakage gross premiums, less return premiums on all direct business from property located within the Duluth, Minneapolis,
Rochester, St. Paul city limits (M.S. 297I.10).
The surcharge is not collected on premiums for auto or aircraft fire insurance, marine fire insurance, or other property in transit.
Use the following percentages to report the premiums subject to the surcharge for each city:
Type of Policy 	

Percentage of Premium

Fire  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  100%
Farmowners multi-peril  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  35%
Homeowners multi-peril  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  35%
Commercial multi-peril (nonliability)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  55%
Commercial multi-peril (liability)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  35%
A worksheet is available on the last page of these instructions to help you calculate Line 1 - Gross Premiums.

Due Dates

For Period Ending	

Due Date

May 31  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June 30
October 31  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Nov. 30
Submit separate payments for each period.
The U.S. postmark date, or date recorded or marked by a designated delivery service, is considered the filing date (private postage meter
marks are not valid). When the due date falls on a weekend or legal holiday, returns and payments electronically made or postmarked the next
business day are considered timely. When a return or payment is late, the date it is received at the Department of Revenue is treated as the
date filed or paid.
Extension for Filing Return. If good cause exists, you may request a filing extension.

Instructions
Check Boxes

At the top of the form, check if the return is:
•	 an Amended Return: Check only if you are amending a previously filed return for the same period. Include all original and corrected premiums on the amended return.
•	 a No Activity Return: Check only if you did not write any applicable premiums on risks located in the Duluth, Minneapolis, Rochester,
St. Paul.

Payments

Electronic Payments

If your total insurance taxes and surcharges for the last 12-month period ending June 30 is $10,000 or more, you are required to pay your tax
electronically in all subsequent years.
You must also pay electronically if you’re required to pay any Minnesota business tax electronically, such as withholding tax.
To pay electronically, go to the department’s website at www.revenue.state.mn.us and log in. You’ll need your ID number and bank routing
and account numbers. When paying electronically, you must use an account not associated with any foreign banks.
If you use other electronic payment methods, such as ACH credit method or Fed Wire, instructions are available on our website or by calling
Business Registration Office at 651-282-5225 or 1-800-657-3605.

Continued

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2023 Form IG257 Instructions (Continued)
Check Payments

If you’re not required to pay electronically and are paying by check, visit our website at www.revenue.state.mn.us and click on Make
a Payment and then By check to create a voucher. Print and mail the voucher with a check made payable to Minnesota Department of
Revenue.
When you pay by check, your check authorizes us to make a one-time electronic fund transfer from your account, and you may not receive
your cancelled check.
If you make your payment electronically, do not send in the voucher.

Penalties and Interests

Late Payment. If you don’t pay the entire surcharge due by the due date, a late payment penalty is due. The penalty is 5% of the unpaid
surcharge for any part of the first 30 days the payment is late, and 5% for each additional 30-day period, up to a maximum of 15%.
Late Filing. Add a late filing penalty to the late payment penalty if your return is not filed by the due date. The penalty is 5% of the unpaid
surcharge. When added to the late payment penalty, the maximum combined penalty is 20%.
Payment Method. If you are required to pay electronically and do not, an additional 5% penalty applies to payments not made electronically,
even if a paper check is sent on time.

Interest

You must pay interest on the unpaid surcharge plus penalty from the due date until the total is paid. The interest rate for calendar year 2023 is
5%. To figure how much interest you owe, use the following formula with the appropriate interest rate:

Interest = (surcharge + penalty) x # of days late x interest rate ÷ 365

Mailing Your Return

Mail your return and all required attachments to:
Minnesota Department of Revenue
Mail Station 1780
600 N. Robert St.
St. Paul, MN 55145-1780
For express deliveries, use our street address:
Minnesota Department of Revenue
600 N. Robert St.
St. Paul, MN 55101

Business Information Changes

Be sure to let us know within 30 days if you change mailing addresses, phone numbers or any other business information. To do so, go to our
website, login to e-Services and update your profile information. By notifying us, we will be able to let you know of any changes in Minnesota
tax laws and filing requirements.

Information and Assistance
Website:	www.revenue.state.mn.us
Email: 	 [email protected]
Phone:	 651-556‑3024

This information is available in alternate formats.
For questions about licensing and regulations, contact the Minnesota Department of Commerce:
Website:	www.mn.gov/commerce
Email: 	 [email protected]
Phone:	 651-539-1599 or 1-800-657-3978
Fax:	
651-539-0107

Continued

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2023 Form IG257 Instructions (Continued)
Worksheet to Calculate Line 1 - Gross Premiums for Firefighter Relief Surcharge (IG257)
(Use a copy of this worksheet to calculate the Gross Premiums for each city)
Cities of the First class	

	 Duluth

	

	 Minneapolis

	

	Rochester

	

	 St. Paul
Note: Numbers in parentheses refer
to line numbers on NAIC Minnesota
state page. Include all finance and
service charges.

A

B

C

D

E

Total Direct
Premiums

Dividends and
Return Premiums

Net Premiums
(A - B)

Percentage of
Premiums

Gross
Premiums
(C X D)

Fire (1)
100%
Farmowners multiple-peril (3)
35%
Homeowners multiple-peril (4)
35%
Commercial multiple-peril
(nonliability) (5.1)

55%

Commercial multiple-peril
(liability) (5.2)

35%

Gross Premiums:
(Enter the total Gross Premiums in Column E here and on Form IG257 - line 1)

Keep for your records. Do not submit with the surcharge return.

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