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HMO Premium Tax
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All health maintenance organizations, nonprofit health service plan corporations, and community integrated service networks licensed by the Minnesota Department of Commerce must report the HMO Premium Tax on your return.
If you are required to file and pay the HMO Premium Tax, file Form M11H, Insurance Premium Tax Return for HMOs, by March 1 for the prior calendar year.
This tax must be filed by paper, but can be paid electronically through our e-Services system.
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The tax rate for the HMO Premium Tax is 1% of gross premiums.
You must report HMO Premium Tax by March 1 for the prior calendar year. If you owed more than $500 for the last tax year, you must make quarterly estimated payments on March 15, June 15, Sept. 15 and Dec.15.
Each estimated payment must equal at least 25% of the prior year’s tax liability, or 20% of the current year’s tax liability.
- Electronically through e-Services, by debit or credit card, or by ACH credit
If you made a mistake on your original return, you can amend it to correct the error. To do so:
- Complete a new return for the affected period. You must include both original and corrected premiums on the form (not just the new information).
- Check the “Amended Return” box at the top of the form.
- 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.
