New York Non-Life Insurance Corporation Franchise Tax Return

Non-Life Insurance Corporation Franchise Tax Return
Form CT-33-NL Non-Life Insurance Corporation Franchise Tax Return Tax Year 2023
CT-33-NL

Department of Taxation and Finance

Non-Life Insurance Corporation
Franchise Tax Return
Tax Law – Article 33

Amended return	

Final return

All filers must enter tax period:
beginning

Employer identification number (EIN)	

File number	

ending

Business telephone number	

(	

		

If you claim an
overpayment, mark
an X in the box

)

Legal name of corporation				

Trade name/DBA

Mailing address 				

State or country of incorporation

Care of (c/o)
Number and street or PO Box				

City	

U.S. state/Canadian province	

NAICS business code number (from NYS Pub 910)	

NYS Principal business activity

ZIP/Postal code	

Date of incorporation	

Country (if not United States)

Foreign corporations: date began business in NYS

For office use only

If you need to update your address or phone information
for corporation tax, or other tax types, you can do so
	
online. See Business information in
	
Form CT-1.

Metropolitan transportation business tax (MTA surcharge) – During the tax year did you do business, employ
capital, own or lease property, or maintain an office in the Metropolitan Commuter Transportation District?
Mark an X in the appropriate box. If Yes, you must file Form CT‑33-M (see instructions) ..............................................	Yes	
	 A.	 Pay amount shown on line 15. Make payable to: New York State Corporation Tax	
		 Attach your payment here. Detach all check stubs. (See instructions for details.) 	

No

Payment
enclosed
			

A

	 B.	 Federal return filed: (mark an X in one box)
		

Form 1120-L	

Form 1120-PC	

Consolidated basis	

Other:

Have you been audited by the Internal Revenue Service in the past 5 years?....................................................	Yes	
 If Yes, list years:

Enter primary corporation name and EIN 	

Name

EIN

Name

EIN

No 	

(if a member of an affiliated federal group):

Enter parent corporation name and EIN
(if more than 50% owned by another corporation):

C.	 Did you include a disregarded entity in this return? (mark an X in the appropriate box) ............................................... 	 Yes	No
	  If Yes, enter the name and EIN below. If more than one, attach list with names and EINs.
Legal name of disregarded entity

EIN

Attach a copy of your Annual Report of Premiums and Exhibit of Premiums and Losses (New York) as filed with the
New York State Department of Financial Services, and copies of the following schedules from your Annual Statement:
Exhibit of Premiums Written, Schedule T; Schedule F, Reinsurance, Parts 1 and 3; and Underwriting and Investment
Exhibit, Part 1B - Premiums Written.

514001230094

Page 2 of 4  CT-33-NL (2023)

Computation of tax
	1	
Accident and health insurance premiums from line 34 (see instr.) .	
× 0.0175		
	 2	 Other non-life insurance company premiums from line 35 (see instr.) 		
× 0.02			
	 3	 Total tax on premiums (add lines 1 and 2) .......................................................................................... 	
	4	 Minimum tax.......................................................................................................................................	
	5	 Tax due before credits (line 3 or line 4 amount, whichever is greater) .................................................... 	
	6	 Tax credits (enter amount from line 47) ................................................................................................ 	
	7	 Tax due (subtract line 6 from line 5) ..................................................................................................... 	

1
2
3
4			
5
6
7

250 00

	8a
	8b
	9
	10	 Total prepayments from line 46 ....................................................................................................... 	
	11a	 Balance (see instructions) .................................................................................................................. 	
	11b	 Additional amount (see instructions)................................................................................................... 	
	11c	 Total before penalties and interest (see instructions).......................................................................... 	
	 12	 Estimated tax penalty (see instructions; mark an X in the box if Form CT-222 is attached)	
................ 	
	13	 Interest on late payment (see instructions) ........................................................................................ 	
	14	 Late filing and late payment penalties (see instructions) .................................................................... 	
	15	 Balance due (add lines 11c through 14 and enter here; enter the payment amount on line A on page 1) .... 	
	16a	 Overpayment (if line 7 is less than line 10, subtract line 7 from line 10) .................................................. 	
	16b	 Amount of overpayment previously credited to 2024 MFI (see instructions)...................................... 	
	16c	 Balance of overpayment available (see instructions).......................................................................... 	
	17	 Amount of overpayment to be credited to next period..................................................................... 	
	18	 Balance of overpayment (subtract line 17 from line 16c) ...................................................................... 	
	 19	 Amount of overpayment to be credited to Form CT-33-M............................................................... 	
	20	 Refund of overpayment (subtract line 19 from line 18) ......................................................................... 	
	21a	 Refund of tax credits (see instructions) .............................................................................................. 	
	21b	 Tax credits to be credited as an overpayment to next year’s return (see instructions) ....................... 	
	22	 Issuer’s allocation percentage (from line 38) .................................................................................... 	
	23	 Reinsurance allocation percentage (from line 33) ............................................................................. 	

10
11a
11b
11c
12
13
14
15
16a
16b
16c
17
18
19
20
 21a
 21b	
22	%
23	%
Schedule A – Allocation of reinsurance premiums when location of risks cannot be determined (see instructions;
	
attach separate sheet if necessary)
A	
B	C	 D
	

	
Name of ceding company	
		
		

Totals from attached sheet............................................

Reinsurance premiums	
received	
	

Reinsurance	
allocation %	
(see instr.)	

	24	 Total (add column D amounts; enter here and include on line 28) ............................................... 	
514002230094

24

Reinsurance premiums
allocated to New York State
(column B × column C)

CT-33-NL (2023)  Page 3 of 4

Schedule B – Computation of reinsurance allocation percentage (see instructions)
	25	
	26	
	27	
	28	
	29	
	30	
	31	
	32	
	33	
	

New York taxable premiums (see instructions)  ........................................... 	 25
New York ocean marine premiums (see instructions) ................................. 	 26
New York premiums for annuity contracts and insurance for the elderly (see instr.). 	 27
New York premiums on reinsurance assumed (see instructions) ................ 	 28
Total New York gross premiums (add lines 25 through 28) .......................... 	 29
New York premiums ceded that are included on line 29 (see instructions).. 	 30
Total New York premiums (subtract line 30 from line 29) .............................. 	 31
Total premiums (see instructions)................................................................ 	 32
Reinsurance allocation percentage (divide line 31 by line 32; enter here and on line 23) ....................... 	

33	

	

%

Schedule C – Computation of taxable premiums (see instructions)

	34	 Accident and health insurance premiums (enter here and in the first box on line 1) ................................	 34	
	35	 Other non-life insurance premiums (enter here and in the first box on line 2)  .........................................	 35	

		

Schedule D – Computation of issuer’s allocation percentage (see instructions)
	36	 New York gross direct premiums ..................................................................................................... 	
	37	 Total gross direct premiums ............................................................................................................ 	
	38	 Issuer’s allocation percentage (divide line 36 by line 37; enter here and on line 22)  .............................. 	

36	
37
38		

%

Composition of prepayments (see instructions)
Date paid
	39	Mandatory first installment from Form CT-300 (see instructions).................................	 39
	40	Second installment from Form CT-400......................................................................	 40
	41	 Third installment from Form CT-400 .........................................................................	 41	
	42	Fourth installment from Form CT-400........................................................................ 	 42
	43	Payment with extension request from Form CT-5, line 5 ..........................................	 43
	44	Overpayment credited from prior years (see instructions) ...................................................................	 44
	 45	 Overpayment credited from Form CT-33-M	 Period	
.......................................................	45	
	 46	 Total prepayments (add lines 39 through 45; enter here and on line 10) ...................................................	 46

514003230094

Amount

Page 4 of 4  CT-33-NL (2023)

Summary of tax credits claimed against current year’s franchise tax (see instructions; attach applicable credit forms)
Have you been convicted of an offense, or are you an owner of an entity convicted of an offense, defined in
New York State Penal Law Article 200 or 496, or section 195.20? (see Form CT-1; mark an X in one box) ......................	Yes	
Fire insurance premiums tax credit
(enter amount claimed) ..........................
Form CT-33-R ....................................
Form CT-33.1 .....................................
Form CT-41 ........................................
Form CT-43 .........................................
Form CT-44 ........................................
Form CT-238 ......................................
Form CT-249 ......................................  
Form CT-250 ......................................
Form CT-501 ......................................
Form CT-601 ......................................
Form CT-602 ......................................
Form CT-604 ......................................
Form CT-606 ......................................
Form CT-607 ......................................
Form CT-611 ......................................
Form CT-611.1 ...................................
Form CT-611.2 ...................................
Form CT-612 .....................................
Form CT-613 ......................................
Form CT-631 ......................................

No

Form CT-633 ......................................
Form CT-634 .....................................
Form CT-643 ......................................
Form CT-651 .....................................
Form CT-652 .....................................
Form CT-662 .....................................
Form DTF-624  ..................................
Form DTF-630 ...................................
Other credits ...................................... 	

	47	 Total tax credits claimed above (enter here and on line 6; see instructions) .............................................. 	
	48	 Total tax credits claimed above that are refund eligible (see instructions) ............................................... 	

47
48

Amended return information
If filing an amended return, mark an X in the box for any items that apply and attach documentation.
Final federal determination .................	

If marked, enter date of determination:

Federal return filed:	

Amended Form 1120-L	

Form 1139. 	

Amended Form 1120-PC

Designee’s name (print)	
Third – party 		 Yes	No
designee 	 Designee’s email address

Designee’s phone number

(		

(see instructions) 				

)

PIN

Certification: I certify that this return and any attachments are to the best of my knowledge and belief true, correct, and complete.
Authorized
person
Paid
preparer
use
only

(see instr.)

Printed name of authorized person	

Signature of authorized person	

	 Email address of authorized person	

Telephone number	

(		

	 Firm’s name (or yours if self-employed)		
	 Signature of individual preparing this return	

Address	

	 Email address of individual preparing this return		

See instructions for where to file.

514004230094

Official title

)

Firm’s EIN	

Date
Preparer’s PTIN or SSN

City	
Preparer’s NYTPRIN	

State	
or	

Excl. code	 Date

ZIP code