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New York State Fire Tax Distribution System

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Instructions | Record Layout Instructions

Instructions for Sections 9104 & 9105

Companies can submit Premium/Tax Data as either a text file or a Microsoft Excel file, see the Record Layout Instructions.

  1. The following are acceptable methods for Premiums/Tax Data submission:
    1. E-MAIL (preferred method)

      Data files can be attached and submitted to firetax@dfs.ny.gov. Within the e-mail, include company name/type/number, tax year, number of records, contact person and phone number along with the tax amount due that will be submitted by check payable to the Superintendent of Financial Services.

    2. DISK OR CD

      All media needs to be labeled with company name/type/number, tax year, number of records, contact person and phone number.

  2. Only one record need be submitted for each fire district in which business was transacted.
  3. Paper copies of the data submission are NOT required.
  4. Disks, CDs, and checks payable to the Superintendent of Financial Services for the premium tax due should be sent to:
    NEW YORK STATE DEPARTMENT OF FINANCIAL SERVICES
    ATTN: REVENUE AND EXPENSES
    ONE COMMERCE PLAZA – SUITE 1850
    ALBANY, NY 12257

New York State Fire Tax Distribution Record Layout Instructions

Text File

Field Description Mode Position in Record

Type of company

  • M = Mutual Company
  • S = Stock Company

alpha

1

NAIC Company Number

numeric

2 - 6

Fire District Code

numeric

7 - 11

Premiums (Mutual Company)

Tax (Stock Company), TAX = Premium multiplied by 1.8%

numeric

12 - 20

Sign

  • If positive use (+)
  • If negative use (-)

alpha/numeric

21

Tax Year (4 digits for reporting year)

numeric

22 - 25

RECORD EXAMPLE: A Mutual Company whose NAIC number is 12345 reports $25,000.85 for the City of Albany Fire District for the tax year 2008. Each record should appear as follows:

M1234500101002500085+2008

Microsoft Excel File

The following is a sample of the Microsoft Excel record layout using the information from the example above.  The sample also includes a second record for Mutual Company 12345 reporting a negative amount of $15,000.25 for the City of Rochester Fire District.  The file submitted should include the column headings as indicated.

Co NAIC Fire Code Tax_prem Year
M 12345

101

25000.85

2008
M 12345

2626

-15000.25

2008

Updated 10/03/2011