Free CT-33-D-I (Instructions) - New York

New York State Department of Taxation and Finance

Instructions for Form CT-33-D
Tax on Premiums Paid or Payable To an Unauthorized Insurer Up-to-date information affecting your tax return
Visit our Web site for tax law changes or forms corrections that occurred after the forms and instructions were printed (see Need help? ).

CT-33-D-I
(8/08)

When and where to file -- File this form within 60 days of the end of the calendar quarter during which the taxable insurance contract took effect or was renewed. Mail returns to:
NYS CORPORATION TAX PROCESSING UNIT PO BOX 22038 ALBANY NY 12201-2038

General information
The tax under Article 33A is imposed on any individual, partnership, corporation, limited liability company, society, association, jointstock company, estate, receiver, trustee, assignee, referee, and any other person acting in a fiduciary capacity, who purchases or renews a taxable insurance contract from an insurer not authorized to transact business in New York State (NYS) under a certificate of authority from the Superintendent of Insurance. The tax rate is 3.6% of premiums paid or payable, minus returns thereon, on taxable insurance contracts when the risk is located or resident in New York State, and applies to all contracts purchased or renewed. A taxable insurance contract includes contracts described in New York State Insurance Law section 1113(a), paragraphs (4) through (14), (16), (17), (19), (20), and (22). This includes the following types of insurance: fire, miscellaneous property, water damage, burglary and theft, glass, boiler and machinery, elevator, animal, collision, personal injury liability, property damage liability, fidelity and surety, motor vehicle and aircraft physical damage, marine and inland marine, credit, and residual value insurance. Premiums subject to tax include both (1) 100% of premiums paid or payable to unauthorized insurers when the risk is located or resident entirely within New York State, and (2) an allocated portion of premiums, paid or payable to unauthorized insurers, when the risk is located or resident both within and outside New York State. Exemptions -- The tax imposed by Article 33A does not apply to: · AnytaxableinsurancecontractprocuredthroughaNewYork licensed excess line broker. Note: The excess line tax and other stamping fees may be required. For more information, visit the Excess Line Association of New York Web site at www.elany.org. · Premiumsreceivedasconsiderationforreinsurancecontracts. · ThegovernmentoftheUnitedStatesoranyinstrumentality thereof. ·NewYorkStateanditspoliticalsubdivisions. · TheUnitedNationsandanyotherinternationalorganizations ofwhichtheUnitedStatesisamember. · Anyforeigngovernment. · Anytaxableinsurancecontractofthetypedescribedunder the Insurance Law in section 2117(b), (c), and (d). · Federallongtermcareinsurancedescribedunder UnitedStatesCodeTitle5,Chapter90. Claim for refund --FileFormCT8,Claim for Credit or Refund of Corporation Tax Paid, for a refund if the insurance contract is canceled prior to the expiration of the insurance period and tax has been paid on the premium.

Private delivery services -- If you choose, you may use a privatedeliveryservice,insteadoftheU.S.PostalService, to mail in your return and tax payment. However, if, at a later date, you need to establish the date you filed your return or paid your tax, you cannot use the date recorded by a private delivery service unless you used a delivery service that has beendesignatedbytheU.S.SecretaryoftheTreasuryorthe CommissionerofTaxationandFinance.(Currentlydesignated deliveryservicesarelistedinPublication55,Designated Private Delivery Services. See Need help? for information on obtaining forms and publications.) If you have used a designated private delivery service and need to establish the date you filed your return, contact that private delivery service for instructions on how to obtain written proof of the date your return was given to the delivery service for delivery. If you use any private delivery service, whether it is a designated service or not, send the formscoveredbytheseinstructionsto:StateProcessingCenter, 431CBroadway,AlbanyNY122044836. Whole dollar amounts -- You may elect to show amounts in whole dollars rather than in dollars and cents. Round any amountfrom50centsthrough99centstothenexthigherdollar. Roundanyamountlessthan50centstothenextlowerdollar. Negative amounts -- Show any negative amounts with a minus () sign. Entering dates -- Unlessyouarespecificallydirectedtouse a different format, enter dates in the mm-dd-yy format (using dashes and not slashes).

Line instructions
Line A -- MakeyourcheckormoneyorderpayableinUnited

States funds. We will accept a foreign check or foreign money orderonlyifpayablethroughaUnitedStatesbankorifmarked Payable in U.S. funds. Line 1 -- Enter premiums paid or payable to an unauthorized insurer on risks located entirely within New York State. Enter 0 if all premiums are on risks located both within and outside New York State. Line 2a -- Enter total amount of premiums on risks located both within and outside New York State. Enter 0 on both lines 2a and 2b if all premiums were on risks located entirely within New York State and were included on line 1. Line 2b -- Enter the allocated portion of premiums from line 2a. These are the premiums allocated to New York State from risks located both within and outside New York State. To determine the allocated portion of premiums from risks located both within and outside New York State and for additional informationonallocation,seeTSBM90(9)C,1990 Legislation Direct Writings Tax, or the Official Compilation of Codes, Rules and Regulations of the State of New York, Title 11, Part 27, section 27.9 and Appendix 4. Attach a statement showing the computation of your allocation.

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CT-33-D-I (8/08)

Someoftheinsurancecontractallocationsareshownbelow;for a complete list, see Appendix 4. Allocation by a different method may be acceptable (for example, product liability insurance may be allocated by receipts from sales of the product in New York State).
Insurance contract Real property Personal property Allocation method Insured value of structures in NYS Insured value of property permanently or principally situated in NYS

Privacy notification TheCommissionerofTaxationandFinancemaycollectand maintain personal information pursuant to the New York State TaxLaw,includingbutnotlimitedto,sections5a,171,171a, 287,308,429,475,505,697,1096,1142,and1415ofthatLaw; and may require disclosure of social security numbers pursuant to42USC405(c)(2)(C)(i). This information will be used to determine and administer tax liabilities and, when authorized by law, for certain tax offset and exchange of tax information programs as well as for any other lawful purpose. Information concerning quarterly wages paid to employees is provided to certain state agencies for purposes of fraud prevention, support enforcement, evaluation of the effectiveness of certain employment and training programs and other purposes authorized by law. Failure to provide the required information may subject you to civil or criminal penalties, or both, under the Tax Law. This information is maintained by the Director of Records Management and Data Entry, NYS Tax Department, WAHarrimanCampus,AlbanyNY12227;telephone 18002255829.FromareasoutsidetheUnitedStatesand outsideCanada,call(518)4856800.

Fidelity, forgery, bankers blanket, Number of insured employees in NYS and indemnity bonds Performance and other surety Total bond value of contracts in NYS bonds Manufacturers and contractors Payroll in NYS liability Product liability Recreational liability Aircraft or motor vehicle liability Professional liability Environmental impairment Number of units manufactured in NYS Amount of gate receipts in NYS Number of aircraft or motor vehicles principally garaged or hangared or principally used in NYS Number of insureds in NYS Number of units of exposure in NYS

Line 8 -- If you do not pay the tax due on or before the original due date (without regard to any extension of time for filing), you must pay interest on the amount of underpayment from the original due date to the date paid. Line 9 --Computecharges(penalties)forlatefilingand late payment of tax required to be shown on the return, after deduction of any payment made on or before the due date (with regard to any extension of time for filing). A. Ifyoudonotfileareturnwhendue,addtothetax5%per monthupto25%(section1085(a)(1)(A)). B. Ifyoudonotfileareturnwithin60daysoftheduedate, the addition to tax in item A above cannot be less than the smaller of $100 or 100% of the amount required to be shown astax(section1085(a)(1)(B)). C. Ifyoudonotpaythetaxshownonareturn,addtothetax ½%permonthupto25%(section1085(a)(2)). D. ThetotaloftheadditionalchargesinitemsAandCabove maynotexceed5%foranyonemonthexceptasprovidedfor initemBabove(section1085(a)). If you think you are not liable for these additional charges, attach a statement to your return explaining reasonable cause for the delayinfiling,payment,orboth(section1085). Note: You may compute your penalty and interest by accessing our Web site and clicking on Online Tax Center, or you may call and we will compute the interest and penalty for you (see Need help? ).

Need help?
Internet access: www.nystax.gov (for information, forms, and publications) Fax-on-demand forms: Forms are available 24 hours a day, 7daysaweek. 18007483676 Telephone assistanceisavailablefrom8:00A.M.to 5:00P.M.(easterntime),MondaythroughFriday. Toorderformsandpublications: 18004628100 Corporation TaxInformationCenter: 18886982908 FromareasoutsidetheU.S.and outsideCanada: (518)4856800 Text Telephone (TTY) Hotline (for persons with hearing and speech disabilities using a TTY): If you haveaccesstoaTTY,contactusat18006342110. If you do not own a TTY, check with independent living centers or community action programs to find out where machines are available for public use. Persons with disabilities: In compliance with the Americans with Disabilities Act, we will ensure that our lobbies, offices, meeting rooms, and other facilities are accessible to persons with disabilities. If you have questions about special accommodations for persons withdisabilities,pleasecall18009721233.