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Fire Safety Surcharge

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All property and casualty insurance companies licensed to write fire insurance must report the Fire Safety Surcharge. If you carry a license with Clause 1 from the Minnesota Department of Commerce, you must file a return.

This surcharge return can only be filed by paper, but can be paid electronically through our e-Services system.

If you are a: File

Stock insurance company

Form IG261, Fire Safety Surcharge
Mutual insurance company with assets greater than $1.6 billion on Dec. 31, 1989 Form IG261, Fire Safety Surcharge

Mutual insurance company with less than $5 million in assets for the current year

Form IG262, Fire Safety Surcharge for Mutual Companies
Mutual insurance company with less than $1.6 billion in assets on Dec. 31, 1989 Form IG262, Fire Safety Surcharge for Mutual Companies

Note: If you qualify to file either form, you must file the same way and use the same form for an entire calendar year.

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