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                                                                                             NEAR FINAL DRAFT 8/1/24

                                                                                                                                                                                *226281*
2024 M11L, Insurance Premium Tax Return for Life and Health 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

          Print or Type       Email Address                                                                                                            Daytime Phone                        Fax Number 

                              Type of Premiums (Check All that Apply)                                                 Type of Company              
                                    Health/Accident                                 Life         Other                       Stock      Mutual
                                 Part 1 — Life Premiums                                                                                                       A - State of Incorporation Basis     B - Minnesota Basis
                                1   Life premiums   .. ...... ..... ...... ...... ...... ..... ..... ...... .....  1                                                                            
                                2   Annuity considerations  ... ...... ..... ...... ...... ..... ...... ..... ...  2                                                                            
                                3  Total Minnesota direct business (add lines 1 and 2) ... ...... ..... ...... ..  3                                                                            
                                4  Minnesota business assumed from unauthorized insurers (reinsurance) ... ..  4                                                                                
          Premiums              5  Current dividends applied (see instructions) ... ...... ..... ....... ..... ..  5                                                                            
                                6  Dividends previously left on deposit applied   .. ....... ...... ..... ..... ..  6                                                                           
                                7  Other additions (itemize on a separate schedule)   .. ...... ...... ...... ...  7                                                                            
                                8  Gross taxable business (add lines 3 through 7)                                    ... ...... ..... ....... .....  8                                          

                                9  Deductible annuity considerations ... ...... ...... ...... ..... ...... ....  9                                                                              
                                10  Dividends paid in cash (see instructions)                                  ... ...... ..... ...... ...... ....  10                                          
                                11  Dividends to pay renewal premiums or reduce current premiums ... ......  11                                                                                 
                                12  Dividends applied to provide extended and paid-up additions  
                                    or shorten the premium paying period  ... ...... ..... ....... ..... .....  12                                                                              
                                13  Dividends left on deposit to accumulate interest ... ...... ..... ...... ...  13                                                                            
          Deductions
                                14  Unabsorbed portion of premiums credited to policyholders   .. ...... .....  14                                                                              
                                15  Other nontaxable business and dividends (attach a schedule)  .. ....... ...  15                                                                             
                                16  Total deductions (add lines 9 through 15)                                  ... ...... ..... ....... ..... ...  16                                           
                                17  Net taxable business Part—                1                  (subtract line 16 from line 8) ... ...... .....       17                                       

                                    Part 2 — Accident and Health
                                18  Gross accident, health and other premiums                                   ... ...... ..... ....... ..... .  18                                            
          Part 2  19                Nontaxable premiums and dividends paid in cash                                    ... ...... ..... ....... .       19                                       
                                20  Net taxable business Part—                2                  (subtract line 19 from line 18) ... ...... ....       20                                       
                                    Continue on line 24 of page 2.

                                21  Tax due (or overpaid) (enter amount from line 45)  .. ..... ...... ..... ....... ..... ...... ..... ..  21 
                               22  Total additional charge, penalty and interest (enter amount from line 46)  .. ..... ..... ....... .....  22 
                                23  TOTAL AMOUNT DUE (or                                        overpaid) (add lines 21 and 22)    ... ...... ..... ...... ...... ..... ..... 23 
                                 If you owe additional tax: 
                                    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 line 23, attach an explanation.) 
                                    If you overpaid: 
          Amount Due/Overpaid       Amount on line 23 to be credited to next year’s estimated tax  .... ...... ...                                           
                                    Amount on line 23 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 
                    Sign Here  Signature of Preparer                                                     Print Name of Preparer                   Date            Daytime Phone                    of Revenue to discuss 
                                                                                                                                                                                                   this tax return with 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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                                                                                                                                                         NEAR FINAL DRAFT 8/1/24

                                                                                                                                                                                                                                                                         M11L
                                                                                                                                                                                                                                                                         Page 2 

2024 Insurance Premium Tax Return for Life and Health Companies (continued)
                                                                                                                                                                                                                                              A                          B
                                                                                                                                                                                                                                        State of Incorporation Basis     Minnesota Basis 
                                                                                                             Part 1 — Life Premiums
                                                                                                        24         Net taxable business (enter amount from line 17) ... ...... ..... ...... ..  24                                                                       
                                                                                                        25         Premium tax percentage rate  .. ..... ...... ...... ...... ..... ...... ..                                    25                                  %         1.5%
                                                                                                        26         Life premium tax liability (multiply line 24 by percentage on line 25)  .. ....  26                                                                   

                                                                                                           Part 2 — Accident and Health
                                                                                                        27  Net taxable business — Part 2 (enter amount from line 20)                                   ... ...... .....  27                                             
                                                                                                        28  Premium tax percentage rate  .. ..... ...... ...... ...... ..... ...... ..  28                                                                           %                   2%
                                                                                                        29         Accident and health premium tax liability 
                                                                                                                   (multiply line 27 by the percentage on line 28)  .. ..... ...... ..... ......  29                                                                     
                                                                                                        30         Total premium tax liability (add lines 26 and 29)            ... ...... ..... ....... ..  30                                                          
                                                                                                        31  Other taxes (itemize on a separate schedule)   .. ..... ...... ..... ...... .  31                                                                            
                                                                                                        32         Licenses and fees (from M11B, line 10. Attach form M11B)                             ... ...... .....  32                                             
                                                                                                        33  Total taxes, licenses and fees (add lines 30 thru 32)  ... ...... ...... .....  33                                                                           
                                                                                                        34         Enter amount from line 33, Column A or B, whichever is greater  . ..... ...... ..... ...... ...... ..  34 
                                                                                                        35         Total licenses and fees paid to Minnesota (from M11B, line 11. Attach form M11B) ... ...... ..... ..  35 
                                                                                                        36         Subtract line 35 from line 34 (if zero or less,  
                                                                                                            skip lines 37 though 39 and enter this amount on line 40) ...                            ...... ..... ....... ..... ..... ......                         36 
                                                   Calculate Your Adjusted Liability                    37         Minnesota Guaranty Fund Association offset (see instructions) ... ...... ..... ...... ...... ..... ..  37 
                                                                                                        38         Short Line Railroad Transfer Credit (attach credit certificate) ... ..... ...... ...... ...... ..... ....  38 
                                                                                                        39         Film Production Credit (attach credit certificate) ..... ...... ...... ...... ...... ..... ..... ......  39 
                                                                                                        40         State Housing Tax Credit ... ...... ..... ...... ...... ..... ...... ..... ...... ...... ..... ...... .40 
                                                                                                                   Enter the credit certificate number from State Housing: SHTC -                                  - 
                                                                                                        41         Tax before refundable credits. If line 36 is zero or less, enter the amount from line 36. If line 36 is  
                                                                                                            positive, subtract any amounts on lines 37-40 from line 36.  
                                                                                                                   (If result is less than zero, enter zero)           ... ...... ..... ....... ..... ...... ..... ...... ..... ......  41 
                                                                                                        42  Historic structure rehabilitation credit 
                                                                                                            (must attach credit certificate) enter NPS project number:                                   ... ...... ...                            42 
                                                                                                        43  Tax liability (subtract line 42 from line 41)  ..... ...... ...... ...... ..... ...... ..... ...... .....  43 

                                                                                                        44         a  Prior year’s overpayment  ...... ..... ..... ....  44a  
                                                                                                            b  Estimated payment March 15 ... ...... ..... ...  44b 
                                                                                                            c  Estimated payment June 15  .... ..... ...... ...                                      44c 
                                                                                                            d  Estimated payment Sept. 15  ... ...... ..... ....  44d 
                                                                                                            e  Estimated payment Dec. 15   .... ..... ...... ...  44e 
                Tax Prepayments                                                      and Amount Due         Add lines 44a through 44e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  44 
                                                                                                        45  Tax due (or overpaid) (subtract line 44 from line 43). Enter on line 21, page 1  .. ..... ..... ....... .  45 
                                 
                                                                                                        46         a  Additional charge for underpaying estimated tax 
                                                                                                                               (determine from worksheet in the instructions)...  46a  
                                                                                                            b  Penalty (see instructions)  ... ....... ..... .....  46b 
                                                                                                            c                  Interest (see instructions)  . . . . . . . . . . . . . . . . . . . .  46c 
                                                                                     Penalty, Interest      Total additional charge, penalty and interest (add lines 46a through 46c). Enter on line 22, page 1 ... ... 46 
                                Additional Charge, 






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