CT-33-D: Tax on Premiums Paid or Payable To an Unauthorized Insurer - For Taxable Insurance Contracts with an Effective Date on or after July 21, 2011 . See TSB-M-11(7)C, (7)I for more information. (2025)
New York · NY DTF · Used for tax years 2025
Form CT-33-D reports New York tax on premiums paid or payable to an unauthorized insurer for taxable insurance contracts effective on or after July 21, 2011. It calculates tax at 3.6% and reports prepayments, any balance due or overpayment, and insurer information.
Who files this form
Form CT-33-D is for reporting tax on premiums paid or payable to an unauthorized insurer for taxable insurance contracts with an effective date on or after July 21, 2011.
The form has organization-type boxes for corporations, partnerships, individuals, and other organizations.
What you'll need
Have the following information ready to complete the form:
- The insured’s name, address, telephone number, and EIN or Social Security number.
- The insurance policy number and the calendar quarter and year the policy became effective or was renewed.
- Premiums paid or payable on taxable insurance contracts and any prepayment amount.
- The insurance company’s name and address. Attach additional sheets if necessary.
- The endorsement’s effective date, if the premiums are for an endorsement to the original policy.
- The affiliated insurance company’s name and EIN, if premiums were paid to an affiliated insurance company.
- The authorized person’s name, signature, title, contact information, and date.
How to file
Complete the insured and policy information, select the organization type, and enter the insurer information in Part 2.
In Part 1, enter taxable premiums on line 1 and multiply by 3.6% to calculate tax due on line 3. Enter any prepayment on line 4. If tax due exceeds the prepayment, enter the difference on line 5. Add the balance, late-payment interest, and penalties on lines 5, 6, and 7 to get the total payment due on line 8.
Enter the payment amount on line A. Make the payment payable to Commissioner of Taxation and Finance. Include your identification number, Form CT-33-D, and the calendar quarter you are reporting on the payment.
Complete the authorized-person certification and signature fields. The supplied form text does not give a mailing address or e-filing directions.
Common mistakes
- Do not leave the payment unidentified. Include your identification number, Form CT-33-D, and the reporting calendar quarter on it.
- Remember to enter the line 8 payment amount on line A.
- Mark an X in only one organization-type box.
- If premiums are for an endorsement to the original policy, mark the endorsement box and enter its effective date.
- If premiums were paid to an affiliated insurance company, mark the affiliated-company box and provide its name and EIN.
- Attach additional sheets for insurer information if necessary.
Questions people ask
What tax rate does the form use?
The rate is 3.6%. Multiply the taxable premiums on line 1 by 0.036 to calculate tax due on line 3.
Where do I report a prepayment?
Enter it on line 4. If line 3 is greater than line 4, subtract line 4 from line 3 and enter the balance on line 5.
What if my prepayment is more than the tax due?
If line 3 is less than line 4, subtract line 3 from line 4 and enter the overpayment on line 9. The form provides options for a credit to the next period or a refund.
What if the premiums are for an endorsement to the original policy?
Mark an X in the endorsement box and enter the endorsement’s effective date.