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NEAR FINAL DRAFT 8/1/24
M11AR
2024 Fire Insurance Tax (Retaliatory Schedule)
Due March 1, 2025
Check if: Amended Return No Activity Return
Name of Insurance Company NAIC Number Minnesota Tax ID (required) State/Country of Incorporation
Complete this form if your state of incorporation collects a fire insurance tax.
Note: Numbers in parentheses refer to line numbers
on NAIC Minnesota state page. Also include all finance A B C D E
and service charges. Total Direct Dividends Net Direct Premiums % of Fire State of
(A minus B) Incorporation Basis
(C times D)
1 Fire (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
2 Allied lines
a Crop (2 .1) . . . . . . . . . . . . . . . . . . . . . . . . . . 2a
b Other than crop (2 .1) . . . . . . . . . . . . . . . . 2b
3 Multi-peril
a Farmowners (3) . . . . . . . . . . . . . . . . . . . . . 3a
b Homeowners (4) . . . . . . . . . . . . . . . . . . . . 3b
c Commercial nonliability (5 .1) . . . . . . . . . . 3c
d Commercial liability (5 .2) . . . . . . . . . . . . . 3d
4 Inland marine (9) . . . . . . . . . . . . . . . . . . . . . . . 4
5 Ocean marine (8) . . . . . . . . . . . . . . . . . . . . . . . 5
6 Earthquake (12) . . . . . . . . . . . . . . . . . . . . . . . . 6
7 Auto physical damage (21.1-21.2)
(total commercial and private) OR
itemize combined auto comprehensive
fire premiums (lines 7a–7f) . . . . . . . . . . . . . . . 7
a Comprehensive fire, theft and
miscellaneous (exclude collision) . . . . . . . 7a
b Comprehensive fire, theft and
miscellaneous with deductible
(exclude collision) . . . . . . . . . . . . . . . . . . . 7b
c Fire and theft combined . . . . . . . . . . . . . . 7c
d Fire, theft and miscellaneous . . . . . . . . . . 7d
e Fire . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7e
f Collision and others . . . . . . . . . . . . . . . . . . 7f
8 Aircraft physical damage (22) . . . . . . . . . . . . . 8
9 Other fire (itemize on
a separate schedule) . . . . . . . . . . . . . . . . . . . . . 9
10 Taxable fire premiums (add lines 1 through 9, column E) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
11 Percentage rate for fire in the state/country of incorporation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 %
12 Fire insurance tax liability (multiply line 10 by the percentage on line 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
Enter on Form M11, line 18, Column A.
Attach this form when you file your Form M11. Keep a copy for your records.
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