Form M11h - Insurance Premium Tax Return For Hmos - 2013 Page 2
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32013 Insurance Premium Tax Return for HMOs Instructions
Includes instructions for Form M11H
For insurance tax laws, see Minnesota Statutes, Chapter 297I at
What’s New
Extension for Filing Return. If good cause
If you are not required to pay electronically
exists, you may request a filing extension.
and you choose to pay by check, you must
Healthy Minnesota Contribution
mail a personalized M27 payment voucher
Program
Check Boxes
along with your estimated tax payment to
The Healthy Minnesota program was
help ensure the payment is credited cor-
enacted under the 2011 Minnesota Session
At the top of the form, check if the return is:
rectly. Download the M27 voucher from our
Laws, 1st Special Session, chapter 9, Article
• an Amended Return: Check only if you
website, type in the required information
6, section 73 (Minnesota Statutes, section
are amending a previously filed return
while the form is on the screen and print
256L.031). Certain MinnesotaCare enrollees
for the same period. Include all original
a copy. A personalized scan line will be
who are adults without children will be part
and corrected premiums on the amended
printed on the bottom using the informa-
of the Healthy Minnesota program, effective
return.
tion you entered.
July 1, 2012. Since MinnesotaCare payments
are subject to tax, all payments made to en-
• for No Activity: Check only if you did not
When you pay by check, your check autho-
tities, other than MCHA, and all premiums
have any tax activity during the year.
rizes us to make a one-time electronic fund
are taxable.
transfer from your account, and you may
Payments
Before You File
not receive your canceled check.
Electronic Payments
If you make your payments electronically,
You Need a Minnesota Tax ID
If your total insurance taxes and surcharges
do not send in the M27 vouchers.
Your Minnesota tax ID is the seven-digit
for the last 12-month period ending June
number you’re assigned when you register
If you do not pay the correct amount of
30 is $10,000 or more, you are required to
with the Department of Revenue. You must
estimated tax by the due dates and your tax
pay your tax electronically in all subsequent
include your Minnesota tax ID on your
years.
liability is more than $500, you may have to
return so that your filing and any payments
pay an additional charge for underpaying.
you make are properly credited to your
You must also pay electronically if you’re
Complete the worksheet on page 2.
account.
required to pay any Minnesota business tax
electronically, such as withholding tax.
Overpayments from prior years or prior
If you don’t have a Minnesota tax ID, apply
estimated overpayments should be applied
online at or call
To pay over the Internet, go to the depart-
before underpayment charges are figured.
651-282-5225 or 1-800-657-3605.
ment’s website at
and login to e-Services. If you don’t have
Return Payment
It is also important to enter your federal ID
Internet access, call 1-800-570-3329 to
If there is an amount due on Form M11H,
number and NAIC number on your return,
pay by phone. You’ll need your user name,
either pay it electronically or by check.
but not in place of your Minnesota tax ID
password and bank routing and account
number.
If you are not required to pay electroni-
numbers. When paying electronically, you
cally and choose to pay by check, you must
must use an account not associated with any
Filing Requirements
complete a Form PV52 payment voucher
foreign banks.
Any health care provider organized as a
and include it with your check when you file
If you use other electronic payment
nonprofit health plan corporation, health
Form M11H. Download the PV52 voucher
methods, such as ACH credit method or
maintenance organization or community
from our website, type in the required infor-
Fed Wire, instructions are available on our
integrated service network that writes pre-
mation while the form is on the screen and
website or by calling Business Registration
miums in Minnesota must file Form M11H,
print a copy. A personalized scan line will
Office at 651-282-5225 or 1-800-657-3605.
Insurance Premium Tax Return for HMOs.
be printed on the bottom of the voucher
Estimated Tax Payments
using the information you entered.
(M.S. 297I.05, subd. 5)
If your estimated premium tax is more than
When you pay by check, your check autho-
Due Date
$500, you must make estimated payments
rizes us to make a one-time electronic fund
based on the entire estimated amount. To
File Form M11H with all required attach-
transfer from your account, and you may
avoid an additional charge for underpaying
ments and pay any tax due by March 1.
not receive your canceled check.
the tax, your payments must be made on
Payment extensions are not allowed.
Note: If no amount is due or if you pay elec-
time and be at least one-fourth of the prior
The U.S. postmark date, or date recorded or
tronically, do not send in Form PV52.
year’s total annual tax liability, or one-fourth
marked by a designated delivery service, is
of 80 percent of the current year’s total an-
Penalties and Interest
considered the filing date (private postage
nual tax liability.
meter marks are not valid). When the due
Late Payment. If you don’t pay all the tax
Estimated payments are due quarterly on
date falls on a Saturday, Sunday or legal
due by the due date, a late payment pen-
March 15, June 15, Sept. 15 and Dec. 15.
holiday, returns and payments electroni-
alty is due. The penalty is 5 percent of the
When the due date falls on a weekend or
cally made or postmarked the next business
unpaid tax for any part of the first 30 days
legal holiday, payments made electronically
day are considered timely. When a return
the payment is late, and 5 percent for each
or postmarked on the next business day are
or payment is late, the date it is received at
additional 30-day period, up to a maximum
considered timely.
the Department of Revenue is treated as the
of 15 percent.
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date filed or paid.
Continued
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