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Minnesota Free Printable 2019 IG257, Firefighter Relief Surcharge Return for 2020 Minnesota Firefighter Relief Surcharge Return

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Firefighter Relief Surcharge Return
2019 IG257, Firefighter Relief Surcharge Return

IG257 2019 Firefighter Relief Surcharge Return For the period of (check one): Nov 1, 2018 – May 31, 2019 (Due June 30, 2019) June 1, 2019 – Oct. 31, 2019 (Due Nov 30, 2019) Check if: Print or Type Name of Insurance Company State/Country of Incorporation Check if New Address NAIC Number City State Contact Person Email Address No Activity Minnesota Tax ID (required) Mailing Address ZIP Code Amended Return FEIN Daytime Phone Fax Number A worksheet is available in the instructions to help you calculate the amount to report on line 1. Duluth 1 Gross premiums (include finance, service and other charges) . . . . . . . . . . . . . 1 Minneapolis Rochester St. Paul 2 Other deductions . . . . . . . . . . . . . . . . . . . . 2 Calculate the Surcharge 3 Net premiums subject to the surcharge (subtract line 2 from line 1) . . . . . . . . . . . . 3 4 Surcharge by city (multiply line 3 by 2% [.02]) . . . . . . . . . . . . 4 5 Total surcharge due (or overpaid) (add amounts on line 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Penalty (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 7 Interest (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 TOTAL AMOUNT DUE (or overpaid) (add lines 5 through 7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 If you owe additional tax (make separate payments for each period): Payment method: Electronic payment Check (payable to Minnesota Revenue; write MN tax ID number on check; attach voucher) Enter amount paid Date paid (If amount paid is different from amount due on line 8, attach an explanation.) If you overpaid: Overpayments will be refunded. Sign Here I declare that this return is correct and complete to the best of my knowledge and belief. Authorized Signature Title Date Daytime Phone Signature of Preparer Print Name of Preparer Date Daytime Phone Mail to: Minnesota Revenue, Mail Station 1780, St. Paul, MN 55145-1780 I authorize the Minnesota Department of Revenue to discuss this tax return with the preparer. 2019 Form IG257 Instructions For insurance tax laws, see Minnesota Statutes, Chapter 297I at www.leg.state.mn.us. Filing Requirements All insurers that write or are authorized to write fire insurance subject to Minnesota premium tax, must file a Firefighter Relief Surcharge return, even if there is no activity or surcharge liability to report during the period. This surcharge is equal to 2 percent of all fire, lightning and sprinkler-leakage gross premiums, less return premiums on all direct business from property located within Duluth, Minneapolis, Rochester or St. Paul city limits (M.S. 297I.10). are amending a previously filed return for the same period. Include all original and corrected premiums on the amended return. • a No Activity Return: Check only if you did not write any applicable premiums on risks located in Duluth, Minneapolis, Rochester or St. Paul. Payments Electronic Payments The surcharge is not collected on premiums for auto or aircraft fire insurance, marine fire insurance, or other property in transit. If your total insurance taxes and surcharges for the last 12-month period ending June 30 is $10,000 or more, you are required to pay your tax electronically in all subsequent years. Use the following percentages to report the premiums subject to the surcharge for each city: You must also pay electronically if you’re required to pay any Minnesota business tax electronically, such as withholding tax. Percentage Type of Policy of Premium Fire . . . . . . . . . . . . . . . . . . . . . . 100% Farmowners multi-peril . . . . . . . 35% Homeowners multi-peril . . . . . . 35% Commercial multi-peril (nonliability) . . . . . . . . . . . . . . . 55% Commercial multi-peril (liability) . . . . . . . . . . . . . . . . . . 35% To pay electronically, go to the department’s website at www.revenue.state.mn.us and log in. If you do not have Internet access, call 1‑800-570-3329 to pay by phone. You’ll need your ID number and bank routing and account numbers. When paying electronically, you must use an account not associated with any foreign banks. A worksheet is available on the last page of these instructions to help you calculate Line 1 - Gross Premiums. Due Dates For period ending Due Date May 31 . . . . . . . . . . . . . June 30 October 31 . . . . . . . . . . Nov. 30 Submit separate payments for each period. The U.S. postmark date, or date recorded or marked by a designated delivery service, is considered the filing date (private postage meter marks are not valid). When the due date falls on a weekend or legal holiday, returns and payments electronically made or postmarked the next business day are considered timely. When a return or payment is late, the date it is received at the Department of Revenue is treated as the date filed or paid. Extension for Filing Return. If good cause exists, you may request a filing extension. Instructions Check Boxes At the top of the form, check if the return is: • an Amended Return: Check only if you If you use other electronic payment methods, such as ACH credit method or Fed Wire, instructions are available on our website or by calling Business Registration Office at 651-282-5225 or 1-800-657-3605. Check Payments If you’re not required to pay electronically and are paying by check, visit our website at www.revenue.state.mn.us and click on “Make a Payment” and then “By check” to create a voucher. Print and mail the voucher with a check made payable to Minnesota Revenue. When you pay by check, your check authorizes us to make a one-time electronic fund transfer from your account, and you may not receive your cancelled check. If you make your payment electronically, do not send in the voucher. Penalties and Interests Late Payment. If you don’t pay the entire surcharge due by the due date, a late payment penalty is due. The penalty is 5 percent of the unpaid surcharge for any part of the first 30 days the payment is late, and 5 percent for each additional 30-day period, up to a maximum of 15 percent. Late Filing. Add a late filing penalty to the late payment penalty if your return is not filed by the due date. The penalty is 5 percent of the unpaid surcharge. When added to the late payment penalty, the maximum combined penalty is 20 percent. Payment Method. If you are required to pay electronically and do not, an additional 5 percent penalty applies to payments not made electronically, even if a paper check is sent on time. Interest You must pay interest on the unpaid surcharge plus penalty from the due date until the total is paid. The interest rate for calendar year 2019 is 5 percent. To figure how much interest you owe, use the following formula with the appropriate interest rate: Interest = (surcharge + penalty) x # of days late x interest rate ÷ 365 Mailing Your Return Mail your return and all required attachments to: Minnesota Revenue, Mail Station 1780, St. Paul, MN 55145-1780. For express deliveries, use our street address: 600 N. Robert St., St. Paul, MN 55101. Business Information Changes Be sure to let us know within 30 days if you change mailing addresses, phone numbers or any other business information. To do so, go to our website, login to e-Services and update your profile information. By notifying us, we will be able to let you know of any changes in Minnesota tax laws and filing requirements. Information and Assistance Website: www.revenue.state.mn.us Email: [email protected] Phone: 651-556‑3024 This information is available in alternate formats. For questions about licensing and regulations, contact the Minnesota Department of Commerce: Website: www.mn.gov/commerce Email: [email protected] Phone: 651-539-1599 or 1-800-657-3978 Fax: 651-539-0107 Continued 2019 Form IG257 Instructions (continued) Worksheet to Calculate Line 1 - Gross Premiums for Firefighter Relief Surcharge (IG257) (Use a copy of this worksheet to calculate the Gross Premiums for each city) Cities of the first Class Duluth Minneapolis Rochester St. Paul Note: Numbers in parentheses refer to line numbers on NAIC Minnesota state page. Include all finance and service charges. A B C D E Total Direct Premiums Dividends and Return Premiums Net Premiums (A - B) Percentage of Premiums Gross Premiums (C X D) Fire (1) 100% Farmowners multiple-peril (3) 35% Homeowners multiple-peril (4) 35% Commercial multiple-peril (nonliability) (5.1) Commercial multiple-peril (liability) (5.2) Gross Premiums: (Enter the total Gross Premiums in Column E here and on Form IG257 - line 1) Keep for your records. Do not submit with the surcharge return. 55% 35%
Extracted from PDF file 2019-minnesota-form-ig257.pdf, last modified October 2012

More about the Minnesota Form IG257 Other TY 2019

We last updated the Firefighter Relief Surcharge Return in February 2020, so this is the latest version of Form IG257, fully updated for tax year 2019. You can download or print current or past-year PDFs of Form IG257 directly from TaxFormFinder. You can print other Minnesota tax forms here.

Related Minnesota Other Forms:

TaxFormFinder has an additional 95 Minnesota income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Minnesota Form IG257.

Form Code Form Name
Form IG257-2015 Firefighter Relief Surcharge Return

Download all MN tax forms View all 96 Minnesota Income Tax Forms


Form Sources:

Minnesota usually releases forms for the current tax year between January and April. We last updated Minnesota Form IG257 from the Department of Revenue in February 2020.

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Historical Past-Year Versions of Minnesota Form IG257

We have a total of eight past-year versions of Form IG257 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2019 Form IG257

2019 IG257, Firefighter Relief Surcharge Return

2018 Form IG257

2011-2012 IG257, Firefighter Relief Surcharge Return

2017 Form IG257

2011-2012 IG257, Firefighter Relief Surcharge Return

2016 Form IG257

2011-2012 IG257, Firefighter Relief Surcharge Return

2015 Form IG257

2011-2012 IG257, Firefighter Relief Surcharge Return

2013-Firefighter Relief Surcharge Return 2014 Form IG257

2011-2012 IG257, Firefighter Relief Surcharge Return

2012-2013 Firefighter Relief Surcharge Return and Instructions 2013 Form IG257

2011-2012 IG257, Firefighter Relief Surcharge Return

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