Minnesota Firefighter Relief Surcharge Return

Firefighter Relief Surcharge Return
2019 IG257, Firefighter Relief Surcharge Return
IG257

2019 Firefighter Relief Surcharge Return
For the period of (check one):
Nov 1, 2018 – May 31, 2019	
(Due June 30, 2019)	

June 1, 2019 – Oct. 31, 2019
(Due Nov 30, 2019)
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
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:

Electronic payment

Check (payable to Minnesota Revenue; write MN tax ID number on check; attach voucher)

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 Revenue, Mail Station 1780, St. Paul, MN 55145-1780

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

2019 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 percent
of all fire, lightning and sprinkler-leakage
gross premiums, less return premiums on all
direct business from property located within
Duluth, Minneapolis, Rochester or St. Paul
city limits (M.S. 297I.10).

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 Duluth, Minneapolis,
Rochester or St. Paul.

Payments

Electronic Payments

The surcharge is not collected on premiums
for auto or aircraft fire insurance, marine fire
insurance, or other property in transit.

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.

Use the following percentages to report the
premiums subject to the surcharge for each
city:

You must also pay electronically if you’re
required to pay any Minnesota business tax
electronically, such as withholding tax.

	Percentage
Type of Policy	
of Premium
Fire  . . . . . . . . . . . . . . . . . . . . . .  100%
Farmowners multi-peril  . . . . . . . 35%
Homeowners multi-peril  . . . . . . 35%
Commercial multi-peril
(nonliability)  . . . . . . . . . . . . . . . 55%
Commercial multi-peril
(liability)  . . . . . . . . . . . . . . . . . . 35%

To pay electronically, go to the department’s
website at www.revenue.state.mn.us and
log in. If you do not have Internet access,
call 1‑800-570-3329 to pay by phone. 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.

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

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.

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
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 percent
of the unpaid surcharge for any part of the
first 30 days the payment is late, and 5 percent for each additional 30-day period, up to

a maximum of 15 percent.
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 percent of
the unpaid surcharge. When added to the late
payment penalty, the maximum combined
penalty is 20 percent.
Payment Method. If you are required to pay
electronically and do not, an additional 5
percent 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
2019 is 5 percent. 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 Revenue, Mail Station 1780,
St. Paul, MN 55145-1780.
For express deliveries, use our street address:
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

2019 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%
Commerical multiple-peril
(nonliability) (5.1)
Commercial multiple-peril
(liability) (5.2)
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.

55%
35%