Form 63-23p - Premium Excise Return For Insurance Companiesm

Credits.

Do not claim any credit here if claimed on Form 63-29A.

21 Domestic casualty insurers only. Retaliatory surtax credit. See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 21

22 Domestic casualty insurers only. Enter .015 of company’s total capital contributions in excess of the full proportionate

share in investment in the Massachusetts property and casualty initiative. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 22

23 Credit against premium excise. Add lines 21 and 22. Enter total here, but do not exceed the amount in line 1 . . . . . . . . . . . . 23

24 Enter .10 of Massachusetts Life and Health Insurance Guaranty Association assessment paid previously . . . . . . . . . . . . . . 3 24

25 Economic Opportunity Area Credit (enclose Schedule EOAC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 25

26 Full Employment Credit (enclose Schedule FEC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 26

27 Low-Income Housing Credit (enclose documentation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 27

28 Historic Rehabilitation Credit (enclose documentation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 28

29 Home Energy Efficiency Credit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 29

30 Solar Heat Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 30

31 Film Incentive Credit. Certificate number 3

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 31

32 Medical Device Credit. Certificate number 3

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 32

33 Brownfields Credit. Certificate number 3

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 33

34 Total credits. Add lines 23 through 33 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34

Excise After Credits

35 Excise due before voluntary contribution. Subtract line 34 from line 5, 14 or 20, whichever is applicable. Not less than “0” . . . 35

36 Voluntary contribution for endangered wildlife conservation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 36

37 Total excise plus voluntary contribution. Add lines 35 and 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 37

Payments

38 2006 overpayment applied to 2007 estimated tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 38

39 2007 Massachusetts estimated tax payments (do not include amount from line 38) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 39

40 Payments made with extension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 40

41 Total payments. Add lines 38 through 40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41

Refund or Balance Due

42 Amount overpaid. Subtract line 37 from line 41 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42

43 Amount overpaid to be credited to 2008 estimated tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 43

44 Amount overpaid to be refunded. Subtract line 43 from line 42 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 44

45 Balance due. Subtract line 41 from line 37 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45

46 M-2220 penalty 3 $ _______________________ ; Other penalties 3 $_______________________. . . . . . . . . Total penalty 46

47 Interest on unpaid balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 47

48 Total payment due at time of filing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 48

Part 1. Premium Excise.

Domestic casualty insurers only must complete this schedule.

01 Total of all net direct premiums . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 1

02 Net direct premiums for insurance of property or interests in other states or countries where a tax is actually paid by said

company or its agents (Supporting schedule is required showing by states the total business written. Copy of Schedule T

is accepted, if admitted states are designated.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 2

b. States or

countries in which

Total

Massachusetts

company pays no tax

Add col’s. a and b

03 Total net direct premiums subject to tax. Subtract line 2 from line 1 . . . . . . 3 3

04 Premiums returned or credited to policyholders. . . . . . . . . . . . . . . . . . . . . . 4 3

05 Taxable premiums. Subtract line 4 from line 3. Enter the amount in

5c on page 1, line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

06 Are net direct premiums reported in lines 1 and 3?

Yes