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25-300

(Rev.5-13/20)

Texas Annual Insurance Maintenance,

Assessment and Retaliatory Report Instructions

(For Licensed Insurance Companies and Miscellaneous Organizations)

The Texas Insurance Code (TIC) and the Texas Labor Code (TLC) provide for the collection of maintenance taxes and other assessments to

support the Texas Department of Insurance, the Division of Workers' Compensation / Office of Injured Employee Counsel (DWC / OIEC) and

other governmental entities. The taxes/assessments are collected annually for insurance transacted during the calendar year, Jan. 1 through

Dec. 31. The report and payment are due on March 1 of the following year or on the due date of your National Association of Insurance

Commissioners (NAIC) Annual Statement.

NEGATIVE PREMIUMS

A company that writes any combination of life, accident and health insurance or annuity business may net their premiums/annuity consider-

ations between these lines of business if one or more contain negative premiums or negative considerations. Any resulting negative amounts

for either Item 7 or 8 are to be reported as zero.

A company that writes property and casualty coverage and/or accident and health coverage MAY NOT offset the negative premiums in one

category of property and casualty against another category of property and casualty or against their accident and health premiums. Negative

premiums on any line item are to be reported as zero.

SPECIFIC INSTRUCTIONS

NOTE: References to National Association of Insurance Commissioners (NAIC) Annual Statement information is only a

guideline. Any reported information must be complete and consistent with Texas statute and rule requirements.

PROPERTy ANd CASUALTy COMPANIES

LIFE, ACCIdENT ANd HEALTH COMPANIES

Fire and Allied Lines (Chapter 252, TIC) - Enter the total

Accident and Health (Chapter 257, TIC) - Enter the total

Item 1

Item 7

premiums reported on NAIC Annual Statement, Schedule

premiums reported on Lines 1, 2.1, 2.2, 2.3, 3, 4, 5.1, 9

and 12 of NAIC Annual Statement, State Page, Column

T, Line 44, Column 4, less non-taxable accident & health

1 less Column 3. Note: Texas recognizes the Federal

premiums reported on the Computation of Non-Taxable

Preemption for Multi-peril Crop Insurance reinsured

Premiums (Form 25-205) Column C, Items 2(a), 2(c), 2(d),

through the Federal Crop Insurance Corporation (FCIC).

3, 4, 5, 6 and 8.

do not include these premiums in Item 1.

Life and Annuity (Chapter 257, TIC) – Enter the total

Item 8

Casualty and Fidelity (Chapter 253, TIC) - Enter the

premiums reported on NAIC Annual Statement, Schedule T,

Item 2

total premiums reported on Lines 5.2, 6, 10, 11, 17.1

Line 44, Column 2, less non-taxable life premiums reported

through 17.3, 18 and 23 through 30 of NAIC Annual

on the Computation of Non-Taxable Premiums (Form 25-

Statement, State Page, Column 1 less Column 3, and

205) Column A, Items 2(a), 2(b), 2(d), 3, 4, 5 and 6. In

less any premiums reported on Line 17.1 and 17.2 for

addition, include all amounts from Schedule T, Columns 3,

5 and 7, that were applied to purchase annuity contracts

the professional liability lines listed in the Property

during the year, regardless of whether or not morbidity or

and Casualty Filings Made Easy manual and Com-

missioner's Bulletin Number B-0024-96. Casualty and

mortality rates apply to these amounts. To the degree that

fidelity should also include auto warranty premiums

deposit-type accounts represent amounts deposited to ac-

reported on Lines 17.1 and 17.2 and unemployment

cumulate interest or investment earnings, these deposits

are not subject to maintenance tax until such time as the

insurance premiums reported on Line 28.

funds are actually applied to purchase annuity contracts.

Motor Vehicle (Chapter 254, TIC) - Enter the total premiums

Item 3

reported on Lines 19.1 through 19.4, 21.1 and 21.2 of NAIC

Item 9

Local Mutual Aid Associations (Chapter 257, TIC) -

Annual Statement, State Page, Column 1 less Column 3.

Enter the gross life and accident and health premiums

Vendor's single interest physical damage premiums are

received less non-taxable life and accident and health

included on Line 21.1.

premiums reported on the Computation of Non-Taxable

Premiums (Form 25-205), Columns A and C, Items 2(a)

and 2(b).

Items 4, 5 and 6 Workers’ Compensation (Chapter 255, TIC &

Sec. 407A.302, TLC), Division of Workers' Compensa-

tion (DWC) / Office of Injured Employee Counsel (OIEC)

NON-PROFIT LEGAL SERVICES CORPORATIONS

(§§403.002, 403.003 & 407A.301, TLC) and Workers'

Item 10 Non-Profit Legal Services Corporations (Chapter

Compensation Research (§405.003, TLC) - Enter the

260, TIC) - Enter the gross revenues received for the is-

premiums prior to applying any deductible credits (i.e.,

suance of non-profit legal services corporation contracts

premiums plus deductible credits). Refer to TAC, Ch.

in Texas.

34, § 3.828 for additional information.

TITLE COMPANIES

Accident and Health (Chapter 257, TIC) - Enter the

Item 7

total premiums reported on Lines 13, 14 and 15.1 through

Item 11 Title Company (Chapter 271, TIC) - Enter the total of

15.5 and 15.7 of NAIC Annual Statement, State Page,

premiums reported on NAIC Annual Statement, Schedule

Column 1, and less non-taxable accident & health

T, Line 44, Column 3, Column 4 and Column 5.

premiums reported on the Computation of Non-Taxable

Premiums (Form 25-205), Column C, Items 2(a), 2(c), 2(d),

3, 4, 5, 6 and 8.

Form 25-300 - Texas Annual Insurance Maintenance, Assessment And Retaliatory Report Instructions

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