Form 207 Esa - Estimated Insurance Premiums Tax Payment Coupon Domestic Insurance Companies Page 2
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1
2Who Must File This Coupon
Required Annual Payment
Each domestic insurance company which is carrying on an insurance business in
For estimated insurance premiums tax purposes, a domestic insurance company’s
Connecticut and whose insurance premiums tax, after the application of guaranty
required annual payment is the lesser of:
association assessment offsets, general business tax credits, and the average
90% of the tax shown on its 2015 Form 207 after the application of guaranty
•
monthly net employment gain tax credit, for calendar year 2015 will be $1,000
association assessment offsets, general business tax credits, and the
or more must fi le this coupon. Other domestic insurance companies should not
average monthly net employment gain tax credit; or
fi le this coupon.
100% of the tax shown on its 2014 Form 207, Line 9.
•
Due Date
Interest
March 15, 2015.
If the payment due with this coupon is not made on or before the due date of this
If the due date falls on a Saturday, Sunday, or legal holiday, payment will be
coupon, interest will accrue at the rate of 1% per month or fraction of a month on
considered timely if made by the next business day.
the amount not paid from the due date of this coupon until the date of payment.
Schedule 1
1. Enter estimated insurance premiums tax due for calendar year 2015 prior to the application of any tax credits
00
or guaranty association assessment offsets.
1.
2. Enter estimated guaranty association assessment offset, estimated general business tax credits, and estimated
average monthly net employment gain tax credit to be applied against insurance premiums tax due for calendar
year 2015. May not exceed amount entered on Form CT-207K, Insurance/Health Care Tax Credit Schedule, Part 4,
00
Line 36, Column C.
2.
00
3. Subtract Line 2 from Line 1.
3.
00
4. Multiply Line 3 by 27% (.27).
4.
207 ESA Back (Rev. 01/15)
Who Must File This Coupon
Required Annual Payment
Each domestic insurance company which is carrying on an insurance business in
For estimated insurance premiums tax purposes, a domestic insurance company’s
Connecticut and whose insurance premiums tax, after the application of guaranty
required annual payment is the lesser of:
association assessment offsets, general business tax credits, and the average
90% of the tax shown on its 2015 Form 207 after the application of guaranty
•
monthly net employment gain tax credit, for calendar year 2015 will be $1,000
association assessment offsets, general business tax credits, and the
or more must fi le this coupon. Other domestic insurance companies should not
average monthly net employment gain tax credit; or
fi le this coupon.
100% of the tax shown on its 2014 Form 207, Line 9.
•
Due Date
Interest
June 15, 2015.
If the payment due with this coupon is not made on or before the due date of this
If the due date falls on a Saturday, Sunday, or legal holiday, payment will be
coupon, interest will accrue at the rate of 1% per month or fraction of a month on
considered timely if made by the next business day.
the amount not paid from the due date of this coupon until the date of payment.
Schedule 1
1 Enter estimated insurance premiums tax due for calendar year 2015 prior to the application of any tax credits
or guaranty association assessment offsets.
00
2 Enter estimated guaranty association assessment offset, estimated general business tax credits, and estimated
average monthly net employment gain tax credit to be applied against insurance premiums tax due for calendar
year 2015. May not exceed amount entered on Form CT-207K, Part 4, Line 36, Column C.
00
3 Subtract Line 2 from Line 1.
00
4 Multiply Line 3 by 54% (.54).
00
207 ESB Back (Rev. 01/15)
Who Must File This Coupon
Required Annual Payment
Each domestic insurance company which is carrying on an insurance business in
For estimated insurance premiums tax purposes, a domestic insurance company’s
Connecticut and whose insurance premiums tax, after the application of guaranty
required annual payment is the lesser of:
association assessment offsets, general business tax credits, and the average
•
90% of the tax shown on its 2015 Form 207 after the application of guaranty
monthly net employment gain tax credit, for calendar year 2015 will be $1,000
association assessment offsets, general business tax credits, and the
or more must fi le this coupon. Other domestic insurance companies should not
average monthly net employment gain tax credit; or
fi le this coupon.
•
100% of the tax shown on its 2014 Form 207, Line 9.
Due Date
Interest
September 15, 2015.
If the payment due with this coupon is not made on or before the due date of this
If the due date falls on a Saturday, Sunday, or legal holiday, payment will be
coupon, interest will accrue at the rate of 1% per month or fraction of a month on
considered timely if made by the next business day.
the amount not paid from the due date of this coupon until the date of payment.
Schedule 1
1 Enter estimated insurance premiums tax due for calendar year 2015 prior to the application of any tax credits
or guaranty association assessment offsets.
00
2 Enter estimated guaranty association assessment offset, estimated general business tax credits, and estimated
average monthly net employment gain tax credit to be applied against insurance premiums tax due for calendar
year 2015. May not exceed amount entered on Form CT-207K, Part 4, Line 36, Column C.
00
3 Subtract Line 2 from Line 1.
00
4 Multiply Line 3 by 72% (.72).
00
207 ESC Back (Rev. 01/15)
Who Must File This Coupon
Required Annual Payment
Each domestic insurance company which is carrying on an insurance business in
For estimated insurance premiums tax purposes, a domestic insurance company’s
Connecticut and whose insurance premiums tax, after the application of guaranty
required annual payment is the lesser of:
association assessment offsets, general business tax credits, and the average
•
90% of the tax shown on its 2015 Form 207 after the application of guaranty
monthly net employment gain tax credit, for calendar year 2015 will be $1,000
association assessment offsets, general business tax credits, and the
or more must fi le this coupon. Other domestic insurance companies should not
average monthly net employment gain tax credit; or
fi le this coupon.
•
100% of the tax shown on its 2014 Form 207, Line 9.
Due Date
Interest
December 15, 2015.
If the payment due with this coupon is not made on or before the due date of this
If the due date falls on a Saturday, Sunday, or legal holiday, payment will be
coupon, interest will accrue at the rate of 1% per month or fraction of a month on
considered timely if made by the next business day.
the amount not paid from the due date of this coupon until the date of payment.
Schedule 1
1 Enter estimated insurance premiums tax due for calendar year 2015 prior to the application of any tax credits
or guaranty association assessment offsets.
00
2 Enter estimated guaranty association assessment offset, estimated general business tax credits, and estimated
average monthly net employment gain tax credit to be applied against insurance premiums tax due for calendar
year 2015. May not exceed amount entered on Form CT-207K, Part 4, Line 36, Column C.
00
3 Subtract Line 2 from Line 1.
00
4 Multiply Line 3 by 90% (.90).
00
207 ESD Back (Rev. 01/15)
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