New York State Fire Tax Distribution System

Instructions for Sections 9104 & 9105

Companies can submit Tax Data as either a text file or a Microsoft Excel file and must be in the format as specified below (Record Layout Instructions). Paper copies of the data submission should NOT be sent. Submit only one record for each fire district in which business was transacted. For companies submitting data for multiple NAIC numbers in Excel format, please submit each NAIC’s data in a separate Excel file (not in one file on separate tabs).

Data files must be submitted by email only (disk or CDs are no longer accepted) to [email protected]. Within the email, 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.

Payments by check should be made payable to the Superintendent of Financial Services for the premium tax due and be sent to:

New York State Department of Financial Services
Office of Financial Management
One Commerce Plaza, Suite 1850
Albany, NY 12257

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

TAX = Premium multiplied by 2.0%

numeric

12 - 20

Sign

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

alpha/numeric

21

Tax Year (4 digits for reporting year)

numeric

22 - 25

Example: A Mutual Company whose NAIC number is 12345, reports a tax amount of $25,000.86 (Premium of 1,250,043 multiplied by 2%) for the City of Albany Fire District and a negative tax amount of $15,000.24 (Premium of -750,012 multiplied by 2%) for the City of Rochester Fire District for the tax year 2017. The records should appear as follows:

  • M1234500101002500086+2017
  • M1234502626001500024-2017

Microsoft Excel File

The following is a sample of the Microsoft Excel record layout using the information from the example above. The file submitted should include the column headings as indicated.

Co NAIC Fire Code Tax Year
M 12345

101

25000.86

2014
M 12345

2626

-15000.24

2014