Form M11 - Insurance Premium Tax Return For Property And Casualty Companies - 2016 Page 5
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62016 Form M11 Instructions
(continued)
to reduce your tax to zero; the remain-
credit is equal to 100 percent of the federal
Mail your return and all required attach-
ments to: Minnesota Revenue, Mail Station
ing amount may be deducted in future tax
credit, and it may be transferred or assigned
1780, St. Paul, MN 55145-1780.
years.
to others, including insurance companies.
For express deliveries, use our street ad-
If you receive a refund for an assessment
To qualify for the Minnesota credit, the
dress: 600 N. Robert St., St. Paul, MN 55101.
from the association, the refund must
project developer must apply for approval
be subtracted from the paid assessment
from the State Historic Preservation Office
Business Information
amount. If a refund is more than the assess-
(SHPO) of the Minnesota Historical Society
Changes
ment, the excess must be paid to Minnesota.
before any rehabilitation of the structure
begins. For eligibility requirements and
Be sure to let us know within 30 days if you
Line 26 — Guaranty Fund Assessment.
information on how to apply for approval,
change mailing addresses, phone numbers,
Twenty percent of assessments (less any
go to the SHPO website at
or any other business information. To do
refunds) made and paid to the Minnesota
shpo.
so, go to our website, login to e-Services
Life and Health Guaranty Association or the
and update your profile information. By
Minnesota Insurance Guaranty Association
From the credit certificate you received
notifying us, we will be able to let you know
are allowable offsets against the tax liability
from the State Historic Preservation Office
of any changes in Minnesota tax laws and
for the five years following the payment of
of the Minnesota Historical Society, enter
filing requirements.
the assessment. Contact our office if you
the five-digit NPS project number and the
have questions about carrying forward
amount of your credit on line 29. You must
Information and Assistance
credits.
include the credit certificate when you file
Website:
your Form M11.
Line 27
Email:
insurance.taxes@state.mn.us
(M.S. 297I.20, subd. 3)
Phone:
651-556-3024
JUA Assessment
Assessments (less any refund from the as-
Lines 31a through 31e
This material is available in alternate for-
sociation) paid to the general liability JUA
mats.
Estimated Tax Payments
under M.S. Chapter 62I are allowable offsets
If any line contains more than one payment
For questions about licensing and regula-
against the tax liability up to the extent of
you must attach a schedule.
tions, contact the Minnesota Department of
the tax liability in the year paid. The re-
If payments are included from a merged
Commerce:
maining offsets may be carried forward.
company, attach a schedule listing the
Website:
Any assessments paid to the medical mal-
merged company name, NAIC number,
Email:
licensing.commerce@state.mn.us
practice JUA under M.S. Chapter 62F are
payment amounts and payment dates.
Phone:
651-539-1599 or 1-800-657-3978
not deductible under the Minnesota basis.
Fax:
651-539-0107
Mailing Your Return
Line 28
Organize your Form M11 and all required
Tax Before Refundable Credits
Continued
schedules in the order of the attachment
The amount on line 28 can only be negative
number provided in the top right corner
due to return premiums. It cannot be nega-
(e.g., M11B is #1, IG259 is #2; IG258 is #3;
tive due to guaranty fund association offsets
and M11AR is #4). At the end, place any
or JUA assessments (see instructions for lines
required documentation in the order it was
26 and 27).
completed. If you owe tax and are paying by
check, place your voucher and check on top
Line 29
of Form M11. Use a paperclip; do not staple.
Historic Structure Rehabilitation Credit
A refundable credit is available to taxpayers
who are eligible for the Federal Historic Re-
habilitation Credit for improving a certified
historic structure located in Minnesota. The
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