Form M11 - Insurance Premium Tax Return For Property And Casualty Companies - 2017 Page 5
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62017 Form M11 Instructions
(continued)
to reduce your tax to zero; the remain-
The credit is equal to 100 percent of the
on top of Form M11. Use a paperclip; do
not staple.
ing amount may be deducted in future tax
federal credit, and it may be transferred
years.
or assigned to others, including insurance
Mail your return and all required attach-
companies.
ments to: Minnesota Revenue, Mail Station
If you receive a refund for an assessment
1780, St. Paul, MN 55145-1780.
from the association, the refund must
To qualify for the Minnesota credit, the
be subtracted from the paid assessment
project developer must apply for approval
For express deliveries, use our street ad-
amount. If a refund is more than the assess-
from the State Historic Preservation Office
dress: 600 N. Robert St., St. Paul, MN
ment, the excess must be paid to Minnesota.
(SHPO) of the Minnesota Historical Society
55101.
before any rehabilitation of the structure
Line 26 — Guaranty Fund Assessment.
Business Information
begins. For eligibility requirements and
Twenty percent of assessments (less any
information on how to apply for approval,
Changes
refunds) made and paid to the Minnesota
go to the SHPO website at
Life and Health Guaranty Association or
Be sure to let us know within 30 days if you
shpo.
the Minnesota Insurance Guaranty As-
change mailing addresses, phone numbers,
sociation are allowable offsets against the
From the credit certificate you received
or any other business information. To do so,
tax liability for the five years following the
from the State Historic Preservation Office
go to our website, login to e-Services and
payment of the assessment. Contact our
of the Minnesota Historical Society, enter
update your profile information. By notify-
office if you have questions about carrying
the five-digit NPS project number and the
ing us, we will be able to let you know of
forward credits.
amount of your credit on line 29. You must
any changes in Minnesota tax laws and
include the credit certificate when you file
filing requirements.
Line 27
your Form M11.
Information and Assistance
JUA Assessment
(M.S. 297I.20, subd. 3)
Assessments (less any refund from the
Website:
association) paid to the general liability
Lines 31a through 31e
Email:
insurance.taxes@state.mn.us
JUA under M.S. Chapter 62I are allowable
Phone:
651-556-3024
Estimated Tax Payments
offsets against the tax liability up to the ex-
If any line contains more than one payment
This material is available in alternate
tent of the tax liability in the year paid. The
you must attach a schedule.
formats.
remaining offsets may be carried forward.
If payments are included from a merged
For questions about licensing and regula-
Any assessments paid to the medical mal-
company, attach a schedule listing the
tions, contact the Minnesota Department of
practice JUA under M.S. Chapter 62F are
merged company name, NAIC number,
Commerce:
not deductible under the Minnesota basis.
payment amounts and payment dates.
Website:
Line 28
Email:
licensing.commerce@state.mn.us
Mailing Your Return
Tax Before Refundable Credits
Phone:
651-539-1599 or 1-800-657-3978
Organize your Form M11 and all required
The amount on line 28 can only be negative
Fax:
651-539-0107
schedules in the order of the attachment
due to return premiums. It cannot be nega-
number provided in the top right corner
tive due to guaranty fund association offsets
(e.g., M11B is #1, IG259 is #2; IG258 is
Continued
or JUA assessments (see instructions for
#3; and M11AR is #4). At the end, place
lines 26 and 27).
any required documentation in the order it
was completed. If you owe tax and are pay-
Line 29
ing by check, place your voucher and check
Historic Structure Rehabilitation Credit
A refundable credit is available to taxpay-
ers who are eligible for the Federal Historic
Rehabilitation Credit for improving a certi-
fied historic structure located in Minnesota.
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