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Last Updated: 12/7/2017

File and Pay Firefighter Relief Surcharge

If you are required to report the surcharge, file Form IG257, Firefighter Relief Surcharge Return.

Tax Rates

The surcharge is 2 percent of premiums attributable to fire, lightning and sprinkler-leakage written on risks in the cities defined by state law (currently Minneapolis, St. Paul, Duluth and Rochester).

Due Dates

Surcharge returns and payments are due twice a year as follows:

  • June 30 (for the Nov. 1-May 31 period)
  • Nov. 30 (for the June 1-Oct. 31 period)

Make a Payment

You can pay this tax:

 

Amending Your Return

If you made a mistake on your original return, you can amend it to correct the error. To do so:

  1. Complete a new return for the affected period. You must include both original and corrected premiums on the form (not just the new information).

  2. Check the “Amended Return” box at the top of the form.

  3. Include a cover letter that explains what was changed from your original filing and why you changed it.

You must file your amended return within 3 1/2 years from the due date of the original return. All amended returns are subject to audit.

Make sure to keep all supporting documentation from your original and/or amended return. That documentation must be available upon the department's request.