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Form 25-100 (Back)(Rev.1-10/20)

Instructions for Completing the Texas Annual Insurance Premium Tax Report

(Licensed Insurance Companies and Miscellaneous Organizations)

Chapters 221, 222, 223 and 224, Texas Insurance Code (TIC), provide for the collection of an annual premium tax on gross premiums from Jan. 1 through

Dec. 31. All licensed insurance companies, including reinsurers and HMOs, must file this report. Reinsurance Companies must file a zero report if they do

not have any direct written premiums during the taxable year on property or risk located in Texas. 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).

NOTE: When completing tax reports using National Association of Insurance Commissioners (NAIC) information, any reported information

must be complete and consistent with Texas tax statutes and rule requirements.

SPECIFIC INSTRUCTIONS

SECTION I: Life Insurance Premiums and Health Maintenance

Item 18 Non-taxable premiums - Enter the total non-taxable property

Organization (HMO) Revenues (TIC, Chapter 222)

and casualty premiums from the

Computation of Non-Taxable

worksheet (Form 25-205), Item 14, Column D.

Premiums

Item 1

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 0.016.

and any other consideration received during the year for policies

Reciprocal and Interinsurance Exchange use 1.7% or 0.017,

or contracts covering persons located in Texas; OR the gross

unless the insurer has filed an election to be taxed as a property

amount of HMO revenues collected during the year for the

and casualty insurer as provided in Chapter 224, TIC.

issuance of HMO certificates or contracts covering persons living

Title insurers use 1.35% or .0135.

in Texas. The primary HMO is responsible for the tax on revenues

when the HMO arranges for health care services directly or

SECTION IV: Credits

indirectly through contracts and subcontracts with other providers

Item 23 Credits - (TIC, Chapters 221, 222, 223, 401 and 803). Enter the

and physicians. Premiums and revenues received from the State

total of the examination expenses paid to the TDI, another State

Treasury for insurance coverage on Medicaid and the Children's

of Texas agency authorized to conduct an examination, or

Health Insurance Program (CHIP) are subject to premium tax

expenses paid to a third party

as part of a

specifically required

beginning Sept. 1, 2003.

TDI examination

any overhead assessment paid to the TDI

plus

during the tax year. Credits will not be allowed for the following:

Item 2 Non-taxable premiums - Enter the total non-taxable life

examination expenses incurred by representatives of the TDI

premiums or the total non-taxable HMO revenues from the

that are directly attributable to an examination of the books,

appropriate column of the

Computation of Non-Taxable Premiums

records, accounts or principal offices of a domestic insurance

worksheet (Form 25-205), Item 14, Column A or B.

company located outside this state;

examination expenses or fees paid to a state other than this

Item 6 & Item 9 If the tax due is less than zero, enter the negative number.

state; or

SECTION II: Accident and Health Insurance Premiums (TIC, Chapter 222)

examination expenses paid in a different tax year.

The credit is limited to the TOTAL PREMIUM TAX DUE on Item 22.

Item 11 Gross accident and health premiums - Enter the gross amount

of accident and health insurance premiums, membership fees,

Item 24 Assessment and CAPCO credits (TIC, Chapters 228, 462,

assessments, dues and any other consideration received during

463, 2203 and 2602) - Enter credits up to the PREPRINTED

the year for policies or contracts covering persons living in Texas.

maximum available. CAPCO credits are included in the

preprinted maximum available. The credit is limited to the

Item 12 Employee contributions for benefit plans - Enter the total

total premium tax due on Item 22 less the credit taken on

premiums received from insurers' employees for accident and

Item 23.

health if not included in Item 11.

Item 13 Non-taxable premiums - Enter the total non-taxable accident and

Item 28 Penalty and interest (Subtitle B, Title 2, Tax Code, 111.060

health premiums from the

and 111.061)

Computation of Non-Taxable Premiums

worksheet (Form 25-205), Item 14, Column C.

1-30 days late: Enter penalty of 5% (.05) of Item 27.

31-60 days late: Enter penalty of 10% (.10) of Item 27.

Item 16 Total tax due - Life, Accident and Health insurance companies: If

the total tax due is less than zero, enter the negative number.

Over 60 days late: Enter penalty of 10% (.10) of Item 27

Property & Casualty insurance companies writing accident and

plus interest. Calculate interest at the rate published

health insurance: If the total tax due is less than zero, enter zero.

online at , or call the Comptroller at

(877) 447-2834, for the applicable interest rate.

SECTION III: Property and Casualty Insurance Premiums (TIC, Chapter

For assistance: If you have any questions regarding Insurance Tax,

221), Certified Self-Insurance Group Premiums (TLC, Sec. 407A.304)

contact the Texas Comptroller's field office in your area or call

and Title Insurance Premiums (TIC, Chapter 223)

(800) 252-1387 or (512) 463-4600. Details are also available

online at . Our Tax Help e-mail address

Item 17 Gross property and/or casualty, certified self-insurance group

is tax.help@cpa.state.tx.us.

or title premiums - Enter the gross amount of property and

casualty insurance premiums, certified self-insurance group

premiums, membership fees, assessments, dues and any other

consideration written during the year for policies or contracts

You have certain rights under Chapters 552 and 559, Government

covering property or risk located in Texas; OR enter the gross

Code, to review, request and correct information we have on file about

amount of title insurance premiums, membership fees, dues and

you. Contact us at the address or phone numbers listed on this form.

any other consideration received during the year for policies or

contracts covering property located in Texas. Both title agents and

title insurers are subject to the premium receipts tax; however, the

Electronic reporting and payment options

State of Texas facilitates the collection of the premium tax on the

are available 24 hours a day, 7 days a week.

premium retained by the agent by setting the division of the

Have this form available when you log on.

premium between insurer and agent so that the insurer receives

the premium tax due on the agent's portion of the premium and

/webfile

remits it to the state.

Form 25-100 - Instructions For Completing The Texas Annual Insurance Premium Tax Report - Texas

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