Form 25-100 (Back)(Rev.11-00/9)
INSTRUCTIONS FOR COMPLETING THE
TEXAS ANNUAL INSURANCE PREMIUM TAX REPORT
(Licensed Companies and Miscellaneous Organizations)
Chapter 4 and Chapter 9, Texas Insurance Code (TIC), provide for the collection of an annual premium tax on gross premiums from January 1 through
The report and any additional payment are due on March 1 of each year for the preceding tax year or on the due date of your Annual Statement filed with the
Texas Department of Insurance (TDI).
Life Insurance Premiums (TIC, Art. 4.11) and Health
Item 18 Non-taxable premiums - Enter the total non-taxable property and
Maintenance Organization (HMO) Revenues (TIC, Art. 20A.33)
casualty premiums from the
Computation of Non-Taxable Pre-
worksheet (Form 25-205), Item 12, Column D.
Gross life premiums or HMO revenues - Enter the gross amount
of life insurance premiums, membership fees, assessments, dues,
Item 20 Tax rate - Property and Casualty insurers use 1.6% or .016.
and any other consideration received during the year for policies
or contracts covering persons located in Texas; OR the gross
Reciprocal and Interinsurance Exchange use 1.7% or 0.017,
amount of HMO revenues collected during the year for the
unless the insurer has filed an election to be taxed as a property
issuance of HMO certificates or contracts covering persons living
and casualty insurer as provided in Article 4.11C, TIC.
in Texas. The primary HMO is responsible for the tax on revenues
Title insurers use 1.35% or .0135.
when the HMO arranges for health care services directly or
indirectly through contracts and subcontracts with other providers
SECTION IV: Credits
Item 23 Credits - (TIC, Art. 1.16, 1.28, 3.40, 4.10, 4.11, 9.59, and 20A.32)
Non-taxable premiums - Enter the total non-taxable life pre-
Enter the total of the examination expenses paid to the TDI,
miums or the total non-taxable HMO revenues from the appro-
another State of Texas agency authorized to conduct an
priate column of the
Computation of Non-Taxable Premiums
examination, or expenses paid to a third party
worksheet (Form 25-205), Item 12, Column A or B.
as part of a TDI examination plus any overhead assessment paid
to the TDI during the tax year. Credit will not be allowed for the
SECTION II: Accident and Health Insurance Premiums (TIC, Art. 4.11)
following (reference TAC, Ch. 34, Sec. 3.830, (a)(1)):
examination expenses incurred by representatives of the TDI
Item 11 Gross accident and health premiums - Enter the gross amount
that are directly attributable to an examination of the books,
of accident and health insurance premiums, membership fees,
records, accounts, or principal offices of a domestic insurance
assessments, dues, and any other consideration received during
company located outside this state;
the year for policies or contracts covering persons living in Texas.
examination expenses or fees paid to a state other than this
Item 12 Employee contributions for benefit plans - Enter the total
examination expenses paid in a different tax year.
premiums received from your employees for accident and health
insurance if not included in Item 11.
Domestic life insurance companies should also include the
valuation fee paid on last year's
Item 13 Non-taxable premiums - Enter the total non-taxable accident and
Assessment and Retaliatory Report
health premiums from the
Computation of Non-Taxable Premiums
worksheet (Form 25-205), Item 12, Column C.
The credit is limited to the TOTAL PREMIUM TAX DUE on Item 22.
Item 16 Total tax due - Life, Accident and Health insurance companies: If
Item 24 Assessments Credits (TIC, Art. 9.48, 21.28-C, 21.28-D, 21.49,
total tax due is less than zero, enter the negative number.
and 21.49-3) - Enter the guaranty assessment credit up to the
Property & Casualty insurance companies: If total tax due is less
PREPRINTED maximum available. The credit is limited to the
than zero, enter zero.
total premium tax due on Item 22 less the credit taken on Item
SECTION III: Property and Casualty Insurance Premiums (TIC, Art. 4.10)
and Title Insurance Premiums (TIC, Art. 9.59)
Item 28 Penalty and Interest (Subtitle B, Title 2, Tax Code, 111.060
1-30 days late: Enter penalty of 5% (.05) of Item 27.
Item 17 Gross property and/or casualty or title premiums - Enter the
gross amount of property and casualty insurance premiums,
31-60 days late: Enter penalty of 10% (.10) of Item 27.
membership fees, assessments, dues, and any other
Over 60 days late: Enter penalty of 10% (.10) of Item 27 plus
consideration written during the year for policies or contracts
interest calculated at the rate published on Pub. 98-304, online
covering property or risks located in Texas; OR enter the gross
amount of title insurance premiums, membership fees, dues, and
any other consideration received during the year for policies or
contracts covering property located in Texas. Both title agents and
If you have any questions regarding Insurance Tax, you
insurers are subject to the premium receipts tax; however, the
may contact the Texas State Comptroller's field office in your area
State of Texas facilitates the collection of the premium tax on the
or call 1-800-252-1387, toll free, nationwide. The Austin number is
premium retained by the agent by setting the division of the
512/463-4600. If you're calling from a Telecommunications Device
premium between insurer and agent so that the insurer receives
for the Deaf (TDD), the toll-free number is 1-800-248-4099, or in
the premium tax due on the agent's portion of the premium and
remits it to the state.