Fillable Form Ig257 - Firefighter Relief Surcharge Return

2016–2017 Form IG257 Instructions

For insurance tax laws, see Minnesota Statutes, Chapter 297I at

Filing Requirements

Extension for Filing Return. If good cause

of the first 30 days the payment is late, and

5 percent for each additional 30-day period,

exists, you may request a filing extension.

All insurers that write or are authorized to

up to a maximum of 15 percent.

write fire, lightning, or sprinkler leakage

Payments

insurance subject to Minnesota premium

Late Filing. Add a late filing penalty to the

Electronic Payments

tax, must file a return. This surcharge ap-

late payment penalty if your return is not filed

If your total insurance taxes and surcharges

plies to insurance coverage written on risks

by the due date. The penalty is 5 percent of

located in Duluth, Minneapolis, Rochester

for the last 12-month period ending June

the unpaid surcharge. When added to the late

and St. Paul. A return is required even if

30 is $10,000 or more, you are required to

payment penalty, the maximum combined

pay your tax electronically in all subsequent

no applicable premiums were written in

penalty is 20 percent.

years.

the four cities during the period indicated.

Payment Method. If you are required to pay

(M.S. 297I.10).

You must also pay electronically if you’re

electronically and do not, an additional 5

required to pay any Minnesota business tax

The surcharge applies to all additional fire,

percent penalty applies to payments not made

lightning and sprinkler-leakage premiums

electronically, such as withholding tax.

electronically, even if a paper check is sent on

time.

unless exempt from the surcharge as ex-

To pay electronically, go to the department’s

plained below. Also include finance, service

website at and

Line 7 – Interest

and other charges.

You must pay interest on the unpaid surcharge

call 1-800-570-3329 to pay by phone. You’ll

The surcharge is equal to 2 percent of all

plus penalty from the due date until the total

fire, lightning and sprinkler-leakage gross

need your ID number and bank routing and

is paid. The interest rate for calendar year

2017 is 4 percent. To figure how much interest

premiums, less return premiums on all

account numbers. When paying electroni-

you owe, use the following formula with the

cally, you must use an account not associ-

direct business from property located within

appropriate interest rate:

ated with any foreign banks.

Duluth, Minneapolis, Rochester or St. Paul

city limits. The surcharge is not collected on

Interest =

If you use other electronic payment

(surcharge + penalty) x # of days late x

premiums for auto or aircraft fire insurance,

methods, such as ACH credit method or

interest rate ÷ 365

marine fire insurance, or other property in

Fed Wire, instructions are available on our

Mailing Your Return

transit.

website or by calling Business Registration

Mail your return and all required attachments

Office at 651-282-5225 or 1-800-657-3605.

If a premium is returned to the insured,

to: Minnesota Revenue, P.O. Box 1780, St.

recalculate the surcharge on the same basis

Check Payments

Paul, MN 55145-1780.

the original surcharge was calculated.

If you’re not required to pay electronically

For express deliveries, use our street address:

For policies carrying multiple peril pre-

and are paying by check, visit our website

600 N. Robert St., St. Paul, MN 55101.

miums, use the following percentages to

at and click on

separately report the fire, lightning and

Business Information

“Make a Payment” and then “By check” to

sprinkler-leakage premiums:

create a voucher. Print and mail the voucher

Changes

Percentage

with a check made payable to Minnesota

Be sure to let us know within 30 days if you

Type of Policy

of Premium

Revenue.

change mailing addresses, phone numbers or

Farmowners multiple-peril . . . . . 35%

any other business information. To do so, go

When you pay by check, your check autho-

Homeowners multiple-peril . . . . 35%

to our website, login to e-Services and update

rizes us to make a one-time electronic fund

Commercial nonliability . . . . . . . 55%

your profile information. By notifying us, we

transfer from your account, and you may

Commercial liability . . . . . . . . . . 35%

will be able to let you know of any changes in

not receive your cancelled check.

Businessowners . . . . . . . . . . . . . . . 35%

Minnesota tax laws and filing requirements.

Instructions

Due Dates

Information and Assistance

Check Boxes

For period ending

Due Date

Website:

At the top of the form, check if the return is:

March 31 . . . . . . . . . . . . . April 30

Email:

insurance.taxes@state.mn.us

• an Amended Return: Check only if you

May 31 . . . . . . . . . . . . . . . June 30

Phone:

651-556-3024

are amending a previously filed return

October 31 . . . . . . . . . . . . Nov. 30

for the same period. Include all original

This information is available in alternate

and corrected premiums on the amended

formats.

Submit separate payments for each period.

return.

For questions about licensing and regula-

The U.S. postmark date, or date recorded or

• a No Activity Return: Check only if you

tions, contact the Minnesota Department of

marked by a designated delivery service, is

did not write any applicable premiums

Commerce:

considered the filing date (private postage

on risks located in Duluth, Minneapolis,

meter marks are not valid). When the due

Rochester or St. Paul.

Website:

date falls on a weekend or legal holiday,

Email:

licensing.commerce@state.mn.us

Line 6 – Penalty

returns and payments electronically made

Phone: 651-539-1599 or 1-800-657-3978

Late Payment. If you don’t pay the entire

or postmarked the next business day are

Fax:

651-539-0107

surcharge due by the due date, a late pay-

considered timely. When a return or pay-

ment penalty is due. The penalty is 5 per-

ment is late, the date it is received at the

cent of the unpaid surcharge for any part

Department of Revenue is treated as the

date filed or paid.

Form Ig257 - Firefighter Relief Surcharge Return - 2016-2017 Page 2

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