Form NYC-FP, Annual Report of Fire Premiums Tax Upon Foreign and Alien Insurers, is the annual return the New York City Department of Finance (DOF) requires from insurers organized outside New York State. It reports net New York City premiums for insurance against loss or damage by fire and the tax due on them. It is a business tax return for insurers, not a real property tax bill, and each insurer files its own form. On FillingPDF you can fill out the form online and download or print the completed PDF; the 2025 form and its instructions are published by DOF at the link on this page.
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What is NYC-FP?
Form NYC-FP, Annual Report of Fire Premiums Tax Upon Foreign and Alien Insurers, is the New York City Department of Finance (DOF) return on which a foreign or alien insurer reports net New York City fire premiums and computes the tax due.
The filing duty comes from Title 11, Chapter 9 of the NYC Administrative Code. The tax applies to net New York City premiums, meaning all New York City premiums less return premiums, received or written from January 1 to December 31 for insurance against loss or damage by fire on real or personal property in the City of New York. That includes the portion of fire premiums inside automobile and multiple peril policies.
The form has three parts:
- Schedule A, Computation of Tax (lines 1 through 17): premiums by type of policy, the percentage attributable to fire insurance, total taxable premiums, tax, payments, interest and penalties.
- Schedule B, Computation of NYC Fair Plan Distribution: completed only by participants in the New York State Department of Financial Services' "Fair Plan" program; its line 5 transfers to Schedule A, line 9.
- Certification of an elected officer of the corporation, with the paid-preparer block.
Page 2 of earlier editions listed every member of an insurer group. The instructions say that section was deleted because each insurer must file its own form separately. The form is a premiums tax report; it is not a real property tax return.
Who needs to file NYC-FP?
Every foreign and alien insurer that receives or writes premiums for fire insurance on property in New York City files Form NYC-FP. The DOF instructions define the two groups:
- Alien insurer: an insurer incorporated or organized under the laws of a foreign nation, or of a province or territory not included in the definition of a foreign insurer. The form has boxes for Alien Stock Insurer and Alien Mutual Insurer.
- Foreign insurer: an insurer incorporated or organized under the laws of any state of the United States or the District of Columbia other than New York. The form has a box for Foreign Stock Insurer. A mutual insurance company taxed under Section 9105 of the Insurance Law is excluded from this definition.
Each insurer files its own return. Members of an insurer group may not file one combined form: each member files separately.
Insurers with no premiums for the year, and insurers engaged solely in reinsurance, still have a filing duty described in the instructions (a signed letter or an affidavit; see the required documents). Participants in the Fair Plan program also complete Schedule B. An elected officer of the corporation signs the certification, and a paid preparer may sign in the preparer block.
When to file NYC-FP
The report and all accompanying documents, including payment, must be filed and postmarked on or before March 1, covering the preceding tax year from January 1 to December 31. The form repeats this: it must be postmarked by March 1 following the close of the preceding tax year.
Separate timing rules also appear in the instructions:
- Any change in your principal place of business, or termination of any office or place of business in New York City, must be reported within 15 days after the change or termination.
- Interest runs on any underpayment from the due date to the date paid, and the due date is determined without regard to any extension of time.
- Late filing and late payment add charges to the tax, unless the failure is due to reasonable cause. The details are under line 16 of the instructions.
- Keep all books, records, schedules and working papers used to prepare the return; DOF may demand them for inspection.
Documents you need
- Copy of the Fair Plan Distribution Report, attached to the return, if you participate in the New York State Department of Financial Services' Fair Plan program and complete Schedule B.
- A letter signed by an official of the insurer, submitted if no premiums were received during the tax year.
- An affidavit stating that your transactions are restricted to reinsurance and that you have not issued any direct policies in the City of New York, if you are an insurer engaged solely in reinsurance.
- A statement explaining the delay in filing, payment or both, attached if you claim you are not liable for the additional charges shown on line 16.
- Form NYC-200V, used to pay online or mailed with your payment, when you pay the tax due.
How to fill out NYC-FP
Mark the return type and year
Check INITIAL RETURN and enter the date business began, FINAL RETURN and enter the date business ended, or AMENDED RETURN, as applies. Enter the calendar year in the space provided.
Check your insurer type
If applicable, check ALIEN STOCK INSURER, ALIEN MUTUAL INSURER or FOREIGN STOCK INSURER, using the definitions in the instructions. Foreign Stock Insurer means incorporated in a state or the District of Columbia other than New York.
Enter name, EIN and address
Print or type the name, in care of line, address (number and street), city and state, ZIP code and country if not U.S., and the taxpayer's email address. Enter the entire 9-digit Employer Identification Number, and check the Change box beside the name or address if either has changed.
Enter net NYC premiums in column A
On lines 1a, 1b, 2a(1), 2a(2), 2b(1), 2b(2), 3, 4, 5 and 6, enter net New York City premiums (all premiums less return premiums) received or written from January 1 to December 31. Compute them before deducting agents' or brokers' fees, commissions or other expenses.
Enter percentages and taxable premiums
In column B, enter the percentage of the net premiums attributable to fire insurance. Multiply column A by column B and enter the result in column C for each line.
Total taxable premiums and figure tax
On line 7, column C, add lines 1 through 6. On line 8, enter the tax due from premiums, computed at the rate printed on that line.
Complete Schedule B if you are a Fair Plan filer
Using your annual Fair Plan Tax Distribution Report, enter fire premiums (line 1), rate of participation (line 2), distributable premiums (line 3) and the printed rate of tax (line 4). Line 5 is the distributable tax; transfer it to Schedule A, line 9.
Compute total tax and payments
Line 10 is line 8 plus line 9. Enter previous payments and credits from a previous return on line 11. Line 12 is the balance due (line 10 minus line 11); if line 11 is larger, enter the overpayment on line 13 and split it between 14a (refunded) and 14b (credited to next year's return).
Add interest and penalties
Enter interest on line 15 and penalties (additional charges) on line 16, following the instructions for those lines. Line 17 is the total remittance due: lines 12, 15 and 16 added together.
Enter the payment amount on line A
In Schedule A, line A, enter the payment amount included with the form. Make the remittance payable to NYC Department of Finance, in U.S. dollars drawn on a U.S. bank.
Complete the certification and preparer block
An elected officer of the corporation signs and dates the certification and enters title and telephone number. If a paid preparer signed, check YES to authorize DOF to discuss the return, and enter the preparer's signature, printed name, date and SSN or PTIN, plus the firm's name, address, EIN and email.
Review and download the completed PDF
Check that columns A, B and C are complete, that the EIN is correct and that the officer has signed. Download or print the completed PDF from FillingPDF and assemble the package described under How to submit.
How to submit NYC-FP
The return goes to DOF by mail; the tax can be paid online or by mail.
- Mail the return: NYC Department of Finance, P.O. Box 5564, Binghamton, NY 13902-5564. This is the address the form and instructions print for all returns. The return and all accompanying documents must be postmarked by March 1.
- Pay online: use Form NYC-200V at nyc.gov/eservices.
- Pay by mail: mail the payment and Form NYC-200V only to NYC Department of Finance, P.O. Box 3933, New York, NY 10008-3933. Make the remittance payable to the order of NYC DEPARTMENT OF FINANCE, in U.S. dollars, drawn on a U.S. bank. Enter the amount remitted on line A of Schedule A.
Enter your correct Employer Identification Number on the return and on the remittance, or you may not receive proper credit. If you claim you are not liable for additional charges, attach a statement explaining the delay. For other questions, call 311, or 212-NEW-YORK (212-639-9675) from outside the five NYC boroughs. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing one combined return for a group of insurers; the instructions require each insurer to file its own form, so each group member files separately.
- Deducting agents' or brokers' fees, commissions or other expenses before entering New York City premiums in column A; the form says premiums are computed before those deductions.
- Leaving column B (percentage taxable) blank; the form says entries must be made in all appropriate columns, including the percentage taxable.
- Entering an incomplete or wrong Employer Identification Number; the form asks for the entire 9-digit EIN, and credit depends on a correct EIN on the return and remittance.
- Mailing a payment to P.O. Box 5564 or the return to P.O. Box 3933; the return goes to Box 5564, and payment with Form NYC-200V goes to Box 3933.
- Paying with a check in foreign currency or drawn on a non-U.S. bank; payment must be in U.S. dollars, drawn on a U.S. bank, payable to NYC DEPARTMENT OF FINANCE.
- Omitting the copy of the Fair Plan Distribution Report when completing Schedule B.
- Not checking the "YES" preparer-authorization box when you want DOF to discuss the return with the paid preparer; failure to check it is deemed a denial of authority.
- Missing the postmark date: the return and all accompanying documents must be postmarked on or before March 1.
- Not reporting a change of principal place of business, or the termination of an office in New York City, within 15 days.
Frequently asked questions
What is Form NYC-FP used for?
Form NYC-FP is the annual report on which a foreign or alien insurer reports its net New York City premiums for fire insurance and computes the premiums tax owed to the NYC Department of Finance. The duty arises under Title 11, Chapter 9 of the NYC Administrative Code.
Is Form NYC-FP the same as NYC property tax?
No. Form NYC-FP reports a tax on insurance premiums for fire coverage on property in New York City, paid by foreign and alien insurers. It is not a real property tax bill or return. It is a DOF business tax form, filed with the DOF at P.O. Box 5564, Binghamton, NY.
When is Form NYC-FP due?
The return and all accompanying documents, including payment, must be postmarked on or before March 1 for the preceding tax year, January 1 to December 31. Interest is figured from that due date, determined without regard to any extension of time.
Where do I mail Form NYC-FP?
Mail all returns to NYC Department of Finance, P.O. Box 5564, Binghamton, NY 13902-5564. Payments go separately: pay online with Form NYC-200V at nyc.gov/eservices, or mail the payment and Form NYC-200V only to P.O. Box 3933, New York, NY 10008-3933.
What do I file if I had no New York City premiums?
If no premiums were received during the tax year, the instructions say to submit a letter to that effect, signed by an official of the insurer. An insurer engaged solely in reinsurance submits an affidavit instead, stating that it has issued no direct policies in the City of New York.
Can each member of an insurer group file one combined Form NYC-FP?
No. The instructions say each insurer is required to file its own form separately, so every member of a group files a separate return. The page that once listed all group members and the tax paid was deleted from the form.
What happens if I file or pay late?
Line 16 adds charges to the tax for each month or partial month a return or payment is late, unless the failure is due to reasonable cause. Interest also applies to unpaid tax. Attach a statement explaining the delay if you claim you are not liable for the charges.
Can I fill out Form NYC-FP online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF does not file the return or accept payment for DOF: you mail the return and pay through the channels described under How to submit.
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