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                                                                            NEAR FINAL 8/1/24

                                                                                                                                                                                             *226281*
2024 M11, Insurance Premium Tax Return for Property and Casualty Companies
Due March 1, 2025                                                                                                              Check if:                                         Amended Return               
                                    Name of Insurance Company                                                                  FEIN                                                                         Minnesota Tax ID (required)

                                    Mailing Address                                              Check if New Address          NAIC Number                                                                  State/Country of Incorporation

                                    City                                                   State           Zip Code            Contact Person

                                    Email Address                                          Daytime Phone                       Fax Number                                                                    
             Print or Type
                                    Type of Company:         Stock           Mutual         Other:                                 
                                    Type of Premiums (Check All That Apply)  Auto          Fire/Property     Bail Bonds                                          Title           Liability    Other                                          
                                    This Return Includes:   M11B             IG259         IG258          M11AR
                                       Property, Casualty and Title Premiums                                                                                             A - State of Incorporation Basis       B - Minnesota Basis
                                      1  Minnesota fire and other premiums (see instructions)   . . .  . . . . . .  . . . . .  . . . . .  1                                                                    

                                      2  Accident and health premiums    .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . .  . . . .  2                                                 

                                      3  Total Minnesota direct business (add lines 1 and 2)  . . .  . . . . . .  . . . . .  . . . . . .  . .  3                                                               
             Premiums                 4  Minnesota business assumed from unauthorized insurers (reinsurance)    . . . .  4                                                                                     

                                      5  Other additions (itemize on a separate schedule)    . . .  . . . . . .  . . . . .  . . . . . .  . . .  5                                                              

                                      6  Gross taxable business (add lines 3 through 5)  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  6                                                            

                                      7  Direct ocean-marine premiums   . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . .  7                                                  

                                      8  Dividends paid in cash (see instructions)  . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  8                                                      

             Deductions               9  Other nontaxable business and dividends (attach a schedule)   . . .  . . . . . .  . . . .  9                                                                          

                                      10  Total deductions (add lines 7 through 9)   . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . .  .  10                                                     

                                      11 Net taxable business (subtract line 10 from line 6)  . . .  . . . . . .  . . . . .  . . . . . . .  .                     11                                           
                                         Continue on line 15 of page 2.
                                      12    Tax due (or overpaid) . Enter amount from line 35   .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . .  . 12 
                                      13 a Additional charge for underpaying estimated tax  
                                           (determine from worksheet in the instructions, page 5)  . . .  . . . . . .  . . . . .                                13a 
                                           b  Penalty (see instructions)    . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  .  13b 
                                           c  Interest (see instructions)   .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . .  . 13c 
                                         Total (add lines 13a through 13c)   . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . .  . 13 

                                      14 TOTAL AMOUNT DUE (or overpaid  ) (add lines 12 and 13)   . . .  . . . . . .  . . . .  . 14 
                                           If you owe additional tax:  
             Amount Due/Overpaid         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 14, attach an explanation.) 
                                         If you overpaid: 
                                         Amount on line 14 to be credited to next year’s estimated tax      . . .  . . . . . .  . . . . .  . . . . . . .  .  
                                         Amount on line 14 to be refunded   . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . .  . . .  
                                    I declare that this return is correct and complete to the best of my knowledge and belief.  
                                    I confess judgment to the state of Minnesota for the amount of tax shown due to the extent not timely paid.
                                    Authorized Signature                            Title                                 Date                                                 Daytime Phone
                                                                                                                                                                                                                I authorize the Minnesota 
                                                                                                                                                                                                               Department of Revenue to 
                                    Signature of Preparer                           Print Name of Preparer                Date                                                 Daytime Phone                   discuss this tax return with 
                          Sign Here                                                                                                                                                                            the preparer .
                                    Mail to: Minnesota Department of Revenue, Mail Station 1780, 600 N. Robert St., St. Paul, MN 55146-1780. Do not send to the Minnesota Department of Commerce.



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                                                                                                                                                                                                                                                               M11
                                                                                                                                                                                                                                                                Page 2 
2024 M11, Insurance Premium Tax Return for Property and Casualty Companies (Continued)
                                                                                                                                                                                                                                   A                           B
                                                                                                                                                                                                                  State of Incorporation Basis                 Minnesota Basis 
                                                                                  15    Net taxable business (enter amounts from line 11)    .  . . . . .  . . . . . . .  . . . . .  . .  15                                                                  

                                                                                  16    Premium tax percentage rate*           .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 16.  .  .  .  .  .  .  .  .  .  .               %                  %*

                                                                                  17    Premium tax liability (multiply line 15 by percentage on line 16)    . . . . . .  . . .  17                                                                           

                                                                                  18  Fire insurance tax liability (from M11AR, line 12. Attach M11AR)  . . .  . . . . . .  18 

                                                                                  19  Other taxes (itemize on a separate schedule)   . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  19                                                                

                                                                                  20  Total premium tax liability (add lines 17, 18 and 19)    .  . . . . .  . . . . . .  . . . . .  . .  20                                                                  

                                                                                  21    Licenses and fees (from M11B, line 10. Attach M11B)   .  . . . . . .  . . . . . .  . . . . .  21                                                                      

                                                                                  22  Total taxes, licenses and fees (add lines 20 and 21)   . . . .  . . . . . .  . . . . . .  . . . .  22                                                                   

                                                                                  23    Enter amount from line 22, Column A or B, whichever is greater   . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . .  23 

                                                                                  24    Total licenses and fees (from M11B, line 11. Attach M11B)                            . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . .  24 
                                                                                  25    Subtract line 24 from line 23 (if zero or less, skip lines 26 through 30,  
                                                                                      and enter this amount on line 31)  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . .        25 
                                       Calculate Your Adjusted Liability
                                                                                  26    Minnesota Guaranty Fund Association offset (see instructions)   . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  26 

                                                                                  27    Minnesota Joint Underwriting Association (JUA) assessment (see instructions)   . . .  . . . . . .  . . . . . .  . . . .  27 

                                                                                  28    Short Line Railroad Transfer Credit (attach credit certificate)  . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . .  28 

                                                                                  29    Film Production Credit (attach credit certificate)  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . .  29 
                                                                                  30    State Housing Tax Credit  
                                                                                        Enter the credit certificate number from State Housing: SHTC -                                               -                                       . . .  . .  .30 
                                                                                  31    Tax before refundable credits . If line 25 is zero or less, enter the amount from line 25 . If line 25 is  
                                                                                      positive, subtract any amounts on lines 26-30 from line 25.  
                                                                                      (If result is less than zero, enter zero)    . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  31 
                                                                                  32    Credit for historic structure rehabilitation            
                                                                                        (must attach credit certificate) and enter NPS project number:   . . . .  . . . .  .                                                                      32 

                                                                                  33    Tax liability (subtract line 32 from line 31)   . .  . . . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . .  . . . .        33 
                                                                                  34    a  Prior year’s overpayment   . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . .  34a 

                                                                                      b  Estimated payment March 15             . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  .  .   34b 

                                                                                      c  Estimated payment June 15   . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . .  34c 

                                                                                      d  Estimated payment Sept. 15             . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . .  34d 

                                                                                      e  Estimated payment Dec. 15    . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . .  34e 
                                                                                      Add lines 34a through 34e   . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . .  34 
                                       Tax Prepayments and Amount Due/Overpaid
                                                                                  35  Tax due (or overpaid) (subtract line 34 from line 33) Enter on line 12 on page 1.    . . .  . . . . .  . . . . . .  . . . .  35 
*  Line 16 — Tax Rates for Minnesota Basis (check one)
                                                                                 1% for mutual property and casualty insurance companies with total assets of $5 million or less at the end of the calendar year . Enter total assets at end of year: $
                                                                                 1.26% for mutual insurance companies that sell both property and casualty insurance that had total assets greater than $5 million at the end of the calendar year, but less than 
                                                                                 $1.6 billion on Dec. 31, 1989. 
                                                                                 2% for insurance companies not listed above .






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