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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.

Learn more about the Fire Premiums Tax.

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

Get the NYC-FP form.

You can file and pay the tax by mail.

Forms and payments should be mailed to:

NYC Department of Finance
Fire Premiums Tax Section 
59 Maiden Lane
19th Floor
New York, NY 10038

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 July 1, 2019 through September 30, 2019 the current interest rates are:

  • 9% for underpayments
  • 4% for taxes that remain or become overpaid

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

From July 1, 2018 through September 30, 2018 the current interest rates are:

  • 9% for underpayments
  • 4% for taxes that remain or become overpaid

You can request a refund for overpayment of the Fire Premium Tax. You must use the NYC-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.

Get the NYC-FP form.

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

By Phone

Call 311 for assistance.