Kentucky Insurance Premiums Tax Return

A complete, step-by-step guide for understanding, filing, and accurately completing the Kentucky Insurance Premiums Tax Return Form (74A100).

The Kentucky Insurance Premiums Tax Return (Form 74A100) is an official filing required by insurance companies operating in Kentucky, covering domestic and foreign life insurers as well as companies offering insurance other than life, fire, and specific specialty lines. This comprehensive return documents all insurance premium activity for the calendar year and calculates the tax owed based on Kentucky statutes. The form pulls together premium totals, returned premium adjustments, dividend payments, reinsurance assumed, allocated fire premiums, retaliatory taxes, and applicable tax credits such as Life and Health Guaranty Fund credits and Kentucky Investment Fund Act incentives. Companies must supply thorough supporting schedules—including Schedule T, Kentucky State Pages, and annual statement exhibits—to verify all reported figures. This return also determines whether a company owes taxes for life insurance, other-than-life insurance, fire insurance, or retaliatory taxes. If overpayments occur through declaration payments or cross-category adjustments, they may be applied to other liabilities or carried forward as permitted. The form requires detailed calculations, confirmation numbers for online payments, and executive signatures verifying accuracy under penalty of perjury. Ultimately, Form 74A100 ensures that Kentucky receives accurate premium tax assessments while allowing insurers to claim authorized deductions and credits properly.

How To File The Kentucky Insurance Premiums Tax Return Form

  1. Gather all required documents from the company’s Annual Statement, including Schedule T, State Pages, and exhibits relating to Kentucky premium activity.
  2. Complete every relevant section of the form:
    – Section I for domestic/foreign life insurance companies
    – Section II for all other insurers
    – Section III for fire-related insurance
    – Section IV for retaliatory taxes
  3. Attach all necessary supporting documentation for credits, adjustments, reinsurance items, and dividend or premium return claims.
  4. Enter confirmation numbers for online payments where required.
  5. Review the Summary of Net Tax Due on page 1, ensuring the final payment matches the total tax owed.
  6. Sign the form under penalty of perjury and include preparer information.
  7. Mail the return and payment to:
    Kentucky Department of Revenue, P.O. Box 1303, Frankfort, KY 40602-1303
    or send via overnight delivery to 501 High Street, Frankfort, KY 40601-2103.
  8. Returns for the 2025 calendar year must be submitted by March 1, 2026.
  9. If paid online, attach the Payment Schedule Confirmation pages.
How to Complete Kentucky Insurance Premiums Tax Return Form

How to Complete Kentucky Insurance Premiums Tax Return Form

Header Section

Report Preparer’s Information

Enter all required details of the preparer, including name, contact details, and any information requested in the three blank lines.

Perjury Declaration

The authorized officer signing the return must certify—with their signature—that they have reviewed the entire filing, including schedules, and that all information is truthful, complete, and accurate.

Form Identification

The form is labeled 74A100 (1-26) and is issued by the Commonwealth of Kentucky, Department of Revenue.

Form Title and Filing Period

This is the Insurance Premiums Tax Return for the 2025 calendar year, due March 1, 2026.

Official Use Fields

Leave the fields marked “For Official Use Only” blank. These include date stamps and internal account information.

Account Numbers / ID Numbers

Add the assigned Account Number and the NAIC/FEIN information under the TAX ID area.

Company Information

Provide the:
– Company name
– Home office street address
– Mailing address (P.O. Box allowed)
– Telephone number
– City, state, and ZIP code

Summary Of Net Tax Due (All Sections)

This section summarizes final tax amounts from all later sections and requires confirmation numbers if paying online.

Line A: Net Domestic And Foreign Life Insurance Tax

Transfer the amount from Section I, line J and list the payment confirmation number.

Line B: Net Other-Than-Life Insurance Tax

Enter the value from Section II, line M, along with the confirmation number.

Line C: Fire Insurance Tax

Enter the figure from Section III, line E, plus its confirmation number.

Line D: Net Retaliatory Taxes And Fees

Record the amount from Section IV, Part C, line 11, and include the related confirmation.

Line E: Total Net Tax Liability

Add lines A through D and enter the total tax owed. This is the amount you must pay with the return.

Payment Instructions

Make checks payable to Kentucky State Treasurer and mail with the return to the address listed in the form.

Signature Lines

The President or Chief Accounting Officer must sign, print their name, and date the form.
Another signature line is provided for additional signatory information.
Enter telephone number, email, and title as requested.
Check the box if you paid online and attach payment confirmation pages.

Section I — Domestic And Foreign Life Insurance Tax

(Every individual line is rewritten below.)

A. Life Insurance Premiums

  1. Enter total life insurance premium receipts; attach documentation if they differ from Schedule T or State Page.
  2. Enter all returned life premiums and attach proof.
  3. Subtract line A-2 from line A-1 for net life premiums.

B. Accident And Health Premiums

  1. Enter all receipts for accident and health policies; provide documentation if they don’t match filed schedules.
    2a. Enter returned accident/health premiums.
    2b. Enter dividends paid or credited on these policies.
  2. Add lines 2a and 2b.
  3. Subtract line B-3 from line B-1 for net accident/health premiums.

C. Life Dividends

Enter dividends used to purchase paid-up additions as listed in column 5 of the State Page.

D. Reinsurance Assumed

Report premiums from reinsurance assumed on Kentucky risks from unauthorized insurers and attach an itemized list.

E. Total Taxable Premiums

Add lines A-3, B-4, C, and D.

F. Life Insurance Tax Liability

Calculate 1.5% of line E.

G. Credits

  1. Life and Health Guaranty Fund Assessment credit
  2. Kentucky Investment Fund Act credit
  3. New Markets Development credit (attach proof)
  4. Add lines 1–3 for total credits

H. Net Life Insurance Tax Liability

Subtract line G-4 from line F. If credits exceed tax, enter zero.

I. Payments And Adjustments

  1. Enter tax previously paid by declaration.
  2. Enter adjustments with documentation.
  3. Add lines I-1 and I-2.

J. Net Domestic And Foreign Life Insurance Tax Due

Subtract line I-3 from line H and carry this amount to page 1, line A.

Life And Health Guaranty Fund Schedule

Complete all installment lines for 2020–2024, including assessment paid and the 20% credit.
Enter refunds and totals; carry totals to Section I, line G or Section II, line I.

Section II — Other-Than-Life Insurance Tax

A. Gross Premiums

Enter all premiums including policy/membership fees but exclude federally insured crop or flood insurance premiums.
Provide supporting documentation if needed.

B. Finance And Service Charges

Enter this amount from the State Page, line (a).

C. Reinsurance Assumed From Unauthorized Companies

Include an itemized account.

D. Total Premiums

Add lines A, B, and C.

E. Deductions

  1. Returned premiums (non–workers’ comp).
  2. Dividends paid to policyholders (non–workers’ comp).
  3. Workers’ compensation premiums included in line D.

F. Total Deductions

Add lines E-1 through E-3.

G. Total Taxable Premiums

Subtract line F from line D.

H. Other-Than-Life Insurance Tax Liability

Calculate 2% of line G.

I. Credits

  1. Life and Health Guaranty Fund credit
  2. New Markets Development credit
  3. Add lines 1 and 2

J. Net Other-Than-Life Tax Liability

Subtract line I-3 from line H (zero if credits exceed liability).

K. Payments And Adjustments

  1. Enter prior declaration payments.
  2. Enter adjustments with documentation.

L. Total Payments

Add lines K-1 and K-2.

M. Other-Than-Life Tax Due

Subtract line L from line J and carry to page 1, line B.

Section III — Fire Insurance Tax

A. Allocation Schedule

For each line of business (fire, inland marine, aircraft physical damage, auto physical damage categories, dwelling, homeowners, manufacturers’ output, multiple peril, other), enter:
– total premium amount
– amounts refunded or dividends
– subtract refunds to find net premiums
– apply the fire percentage listed (e.g., 100%, 15%, etc.)
– compute the fire-allocated premium

B. Total Amount Allocated To Fire

Add all fire-allocated totals from lines 1–9.

C. Fire Insurance Tax

Multiply line B by 0.0075.

D. Adjustments

Enter any authorized adjustments with attached documentation.

E. Fire Insurance Tax Due

Subtract D from C and carry the amount to page 1, line C.

Section IV — Retaliatory Taxes And Fees

A. Kentucky Basis

  1. Enter:
    – premiums tax (life 1.5% or other 2%)
    – fire premiums tax
    – municipal taxes
    – any “other” taxes (specify)
    – total taxes
  2. Enter Kentucky fees:
    – annual statement filing fee ($100)
    – certificate of authority fee ($100)
    – other fees (specify)
    – total fees
  3. Add taxes and fees for total Kentucky-basis charges.

B. Home State Basis

  1. Provide:
    – total taxable Kentucky premiums (excluding workers’ comp)
    – itemized home-state deductions (up to five items)
    – subtract deductions
    – multiply result by home state premium tax rate
  2. List fees and other taxes imposed by home state (up to five items) and total them.
  3. Add 1d and 2b for total home-state-adjusted charges.

C. Retaliatory Computation

  1. Enter amount from B-3.
  2. Enter amount from A-3.
  3. If B-3 exceeds A-3, the excess is the retaliatory tax/fee owed.
  4. Enter retaliatory payments made by declaration.
  5. Enter adjustments with documentation.
  6. Add lines C-4 and C-5.
  7. Subtract C-6 from C-3 for retaliatory tax/fee due.
  8. Enter Kentucky Investment Fund Act credit.
  9. Enter New Markets Development credit.
  10. Add lines 8 and 9.
  11. Subtract line 10 from line 7; carry this amount to page 1, line D.

Negative Tax Liability Options

If the summary shows a negative balance:
– check box to apply credit to next year’s estimated tax (list installment amounts), or
– check box requesting a refund.

Home State Name

Enter the name of your company’s home state.

Instructions (Pages 5–6)

These pages explain who must complete each section and what to attach:

Domestic And Foreign Life Companies

– Complete Sections I and IV
– Attach Schedule T and Kentucky business schedules

Other-Than-Life Companies

– Complete Sections II, III, and IV
– Indicate “Not Applicable” for unused sections
– Attach required exhibits (Premiums and Losses schedules, Schedule T, Income Statements for title insurers)

All Companies

– Ensure Summary of Net Tax Due matches your payment
– Guaranty Fund credits cannot exceed net liability and cannot carry over
– Kentucky Investment Fund Act credit rules included
– All supplemental schedules must be attached
– Regulatory fees must be paid separately to the Office of Insurance
– Contact info and mailing addresses provided

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