Fire Premiums Tax �� 鶹AV311

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Business Tax Assistance for help with payment issues, copies of filed returns, audits, and notices of unpaid taxes.

Any insurance company incorporated under laws of any jurisdiction other than New York State has to pay tax on fire insurance they write for New York City property. This tax is also known as the Foreign or Alien Insurers Tax or the Foreign Fire Tax.

You must use the �鶹AV-FP form (Annual Report of Fire Premiums Tax Upon Foreign and Alien Insurers) to file this tax.

No Payment Required

If no payment is required and you are only submitting a return, mail �鶹AV-FP form to:

�鶹AV Department of Finance
P.O. Box 5564
Binghamton, NY 13902-5564

Payment Required

If you are required to submit payment, you can submit payment online or by mail:

Online

By Mail

Mail Payment and Form �鶹AV-200V ONLY to:

�鶹AV Department of Finance
P.O. Box 3933
New York, NY 10008-3933

The tax is due by March 1st for the recently completed year.

If you don't file your return or pay the tax by the deadline, or if you overpay, you will be charged interest.

From April 1, 2026 to June 30, 2026, the current interest rates are:

10% for underpayments
5% for taxes that remain or become overpaid

You can request a refund for overpayment of the Fire Premium Tax. You must use the �鶹AV-FP form to file an amended return.

The Department of Finance has 90 days from the due date, extended due date, or filing date (whichever is later) to issue a refund without interest.

You can get answers to questions about the tax or help with filing and paying.

By Phone

Call 311 or 212-NEW-YORK (212-639-9675) for help.

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