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DR-908N

Instructions For Preparing Form DR-908

R. 01/18

Florida Insurance Premium Taxes and Fees Return

Rule 12B-8.003

For Taxable Year Beginning on or After January 1, 2017

Florida Administrative Code

01/18

Effective

General Instructions

Payment of Tax

Part One

The balance of tax shown to be due on the return must be

paid in full with the return. Failure to pay the tax on time will

Taxpayers Required to File Form DR-908

subject the taxpayer to assessment of penalties and interest.

Under Chapter 624, Florida Statutes (F.S.), every authorized

domestic, foreign, and alien insurer engaged as indemnitor,

Electronic Filing

surety, or contractor in the business of entering into contracts

You are able to file and pay insurance premium tax electronically

of insurance or annuity in Florida shall annually remit a tax

using the Department’s secure website. Online electronic filing

on insurance premiums, premiums for title insurance, or

offers the uploading of Schedule XII, Firefighters’ Pension Trust

assessments, including membership fees and policy fees

Fund, and Schedule XIII, Municipal Police Officers’ Retirement

and gross deposits received from subscribers to reciprocal

Trust Fund, automatic calculations, and automatic entry for

or interinsurance agreements, and on annuity premiums or

data appearing in more than one schedule. If you paid $20,000

considerations issued in the State of Florida. Additionally,

or more in tax during the State of Florida’s prior fiscal year

every authorized domestic, foreign, and alien insurer shall

(July 1 – June 30), you are required to file and pay electronically.

report its gross underwriting profit on wet marine and

Insurers are encouraged to file electronically and take advantage

transportation insurance, as defined in section (s.) 624.607(2),

of the opportunity to save resources. Insurers can obtain a

F.S., written in the State of Florida during the preceding

waiver by calling 850-488-6800. Please visit the Department’s

calendar year. In addition to the premium/underwriting

website at for more information.

profit taxes imposed under Chapter 624, F.S., an excise tax

Important: Please verify that the Federal Employer

is levied by each municipality or special fire control district

Identification Number (FEIN) is correct on your tax return and

described and classified in ss. 175.041 and 185.03, F.S., on

that it exactly matches the FEIN under which your funds are

every authorized insurer engaged in the business of property

electronically transmitted. If you are transmitting funds for

insurance and casualty insurance, respectively, in the State of

more than one account, ensure accurate credit by making

Florida. Every domestic, foreign, and alien insurer authorized

separate transmissions for each account.

to engage in the business of fire insurance in the State of

Florida shall be subject to a regulatory assessment on policies

Attachments and Statements

of fire insurance issued and insuring property in the State of

A copy of the Florida Business Page from the Annual Statement

Florida.

must be attached to Form DR-908 when it is filed. If you are

claiming the salary tax credit, you must also submit copies

The premium/underwriting profit taxes, excise taxes, and

of the Department of Revenue Form RT-6 for each quarter of

regulatory assessment must be reported and filed on Form

credit claimed and a copy of Form RTS-71 if applicable. If you

DR-908. Form DR-908 should NOT be filed for each Florida

electronically file Forms RT-6 (Employer’s Quarterly Report)

location of an insurer unless the location has its own

and RTS-71 (Quarterly Concurrent Employment Report), you

Federal Employer Identification Number (FEIN). If you need

may substitute printouts of your quarterly electronic filings

additional assistance in completing Form DR-908, please call

when those printouts include the company name, FEIN, and

850-488-6800.

reemployment tax number of the entity for which the electronic

When and Where to File Form DR-908

filing was submitted; the name of each employee; and each

Form DR-908 is due on or before March 1 each year.

employee’s gross wages, excess wages not subject to tax,

Mail your completed Form DR-908 and payment to:

and net taxable wages. If Form RTS-71 is electronically filed

Florida Department of Revenue

for concurrent employees, a breakout by company should be

5050 W Tennessee St

included. Department of Financial Services’ Carrier and Self

Tallahassee FL 32399-0150

Insurance Fund Quarterly Premium Reports must be attached

if you wrote workers’ compensation insurance. (Forms RT-6

If there is an overpayment to be refunded (Line 17), mail your

and RTS-71 are incorporated by reference in Department of

completed Form DR-908 to:

Economic Opportunity Rule 73B-10.037, Florida Administrative

Florida Department of Revenue

Code [F.A.C.].)

PO Box 6440

Tallahassee FL 32314-6440

Several credits, in addition to the salary tax credit and

workers’ compensation administrative assessment credit,

A return will be considered timely filed if it is postmarked

require certifications and/or other documents to be attached

by the U.S. Postal Service on or before the applicable due

to Form DR-908 in order to claim that particular credit (see

date. If the due date falls on a Saturday, Sunday, or state or

Part Two, “Specific Instructions”).

federal holiday, the return will be considered timely filed if it is

postmarked the next business day.

For any insurer required to compute retaliatory tax, a copy of

the state of incorporation’s Insurance Premium Tax Return,

Taxable Year

Corporate Income Tax Return, and any other applicable

The taxable year for the Insurance Premium Taxes and Fees

returns or schedules calculated using Florida premium

Return (Form DR-908) is based on a calendar year ending

volume, personnel, and property should be attached.

December 31.

Instructions For Form Dr-908n - Florida Insurance Premium Taxes And Fees Return - 2018

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