Kentucky Form 74A100 is the annual Insurance Premiums Tax Return used by domestic and foreign insurance companies to calculate and report Kentucky taxes on insurance premiums and related insurance activity. The return covers several possible liabilities, including tax on life insurance, accident and health insurance, insurance other than life insurance, fire insurance, and retaliatory taxes and fees imposed on certain insurers based outside Kentucky. The form separates these liabilities into four detailed sections and then brings the final amounts together in the Summary of Net Tax Due. Companies must report their Kentucky premium receipts, permitted returns and deductions, applicable credits, estimated payments previously made, adjustments, and final balances due. The return also contains a Life and Health Guaranty Fund Assessment Schedule and a detailed comparison for determining whether retaliatory taxes and fees apply. The correct sections depend on the type of insurance company and the business it conducted in Kentucky. For calendar year 2025, the return is due March 1, 2026. Required annual statement schedules, Kentucky business exhibits, itemized accounts, and supporting documents must be included with the filing.
Who Must Complete Form 74A100?
The sections a company must complete depend on whether it is a life insurance company or an insurer that writes insurance other than life insurance.
Domestic And Foreign Life Insurance Companies
A domestic or foreign life insurance company must generally complete:
- Section I, Domestic and Foreign Life Insurance Tax
- Section IV, Retaliatory Taxes and Fees on Insurers, when applicable
- The applicable lines in the Summary of Net Tax Due
- The Life and Health Guaranty Fund Assessment Schedule when claiming that credit
The company must also attach the applicable annual statement schedules described later in these instructions.
Other-Than-Life Insurance Companies
A company writing insurance other than life insurance must generally complete:
- Section II, Other Than Life Insurance Tax
- Section III, Fire Insurance Tax, when applicable
- Section IV, Retaliatory Taxes and Fees on Insurers, when applicable
- The applicable lines in the Summary of Net Tax Due
- The Life and Health Guaranty Fund Assessment Schedule when claiming that credit
Mark a section “Not Applicable” when the section does not apply to the company.
Do not leave an entire section unexplained when the company is expected to account for whether it applies.
Companies With More Than One Tax Category
A company may have liabilities in more than one section.
Complete every applicable section separately and transfer each final tax amount to the corresponding line on the first page.
When Is Form 74A100 Due?
The return covers calendar year 2025.
It must be filed by March 1, 2026.
Submit the full amount shown on the Total Net Tax Liability Due line with the return.
Do not delay filing because a required schedule or supporting document has not yet been organized. Gather all required attachments before the due date so the return can be submitted as a complete filing.
What You Need Before Completing The Return
Gather the following information before starting:
- The company’s legal name
- Federal Employer Identification Number
- NAIC number or Kentucky tax identification number
- Home-office address
- Mailing address
- Telephone number
- Kentucky State Page
- Applicable Schedule T information
- Annual statement exhibits
- Kentucky premium receipts
- Returned-premium records
- Policyholder dividend records
- Finance and service charge records
- Reinsurance assumed on Kentucky risks
- Workers’ compensation premium records
- Fire premium allocation information
- Kentucky municipal tax records
- Home-state premium tax laws and rates
- Declaration or estimated payment records
- Credit approval documents
- Adjustment documentation
- Online payment confirmation information
Complete the detailed sections before completing the Summary of Net Tax Due.
How to Complete Kentucky Insurance Premiums Tax Return Form 74A100
How To Complete The Identification Section
For Official Use Only
Leave the entire official-use box blank.
Do not enter anything in the fields for:
- Tax
- Year
- Transaction
- Account number
These fields are reserved for the Kentucky Department of Revenue.
FEIN
Enter the company’s nine-digit Federal Employer Identification Number.
Use the FEIN assigned to the legal entity filing the return.
Enter the first two digits before the hyphen and the remaining seven digits after it.
NAIC Or Tax ID
Enter the company’s NAIC number or applicable Kentucky tax identification number.
Use the number assigned to the company named on the return.
Do not enter the number of a parent company, subsidiary, or affiliated insurer unless that entity is filing the return.
Company Name
Enter the insurer’s complete legal company name.
The name should agree with the company’s Kentucky tax account, annual statement, and federal records.
Home Office Address
Enter the street address of the company’s home office.
Include:
- Street number
- Street name
- Suite, floor, or unit number when applicable
Do not use only a post-office box as the home-office address.
Mailing Address
Enter the mailing address where the company receives official correspondence.
The form provides space for a post-office box.
When the mailing address is the same as the home-office address, enter the address clearly according to the company’s normal filing practice.
Telephone Number
Enter a working telephone number for the company or the department responsible for the return.
Include the area code.
City
Enter the city connected to the mailing address.
State
Enter the two-letter state abbreviation.
ZIP Code
Enter the complete ZIP Code for the mailing address.
How To Complete The Summary Of Net Tax Due
Complete the summary only after finishing Sections I through IV.
The amounts entered in the summary should agree exactly with the final lines of the applicable sections.
The total on Line E should equal the payment submitted with the return.
Required Annual Statement Information
Include the applicable Schedule T and Kentucky State Page information when filing the return.
The reported premium amounts should agree with those schedules unless supporting documentation explains a difference.
Summary Line A: Net Domestic And Foreign Life Insurance Tax
Transfer the amount from Section I, Line J.
Enter the amount on Summary Line A.
Use this line only when the company completed the domestic and foreign life insurance tax section.
The printed tax code for this liability is 01.
Confirmation Number
Enter the payment confirmation number associated with this tax category when one was issued.
Summary Line B: Net Other-Than-Life Insurance Tax
Transfer the amount from Section II, Line M.
Enter it on Summary Line B.
The printed tax code is 02.
Confirmation Number
Enter the applicable payment confirmation number when available.
Summary Line C: Fire Insurance Tax
Transfer the amount from Section III, Line E.
Enter it on Summary Line C.
The printed tax code is 05.
Confirmation Number
Enter the confirmation number associated with the fire insurance tax payment when applicable.
Summary Line D: Net Retaliatory Taxes And Fees
Transfer the amount from Section IV, Part C, Line 11.
Enter it on Summary Line D.
The printed tax code is 06.
Confirmation Number
Enter the applicable payment confirmation number.
Summary Line E: Total Net Tax Liability Due
Add Summary Lines A, B, C, and D.
The calculation is:
Line A + Line B + Line C + Line D = Line E
Enter the total on Line E.
Pay this amount in full with the return.
When one of the lines does not apply, treat it as zero when calculating the total.
How To Complete Section I: Domestic And Foreign Life Insurance Tax
Complete this section when the company is subject to Kentucky tax on life, accident, and health insurance premiums.
Section I, Part A: Life Insurance Premiums
Line A-1: Total Premium Receipts
Enter the company’s total life insurance premium receipts attributable to Kentucky.
Compare this amount with the corresponding figures on Schedule T and the Kentucky State Page.
When the amount does not match those schedules, attach documentation explaining the difference.
Do not reduce this line by returned premiums. Returned premiums are reported separately on Line A-2.
Line A-2: Returned Premiums
Enter life insurance premiums returned to policyholders.
Attach documentation supporting the amount.
The documentation should identify:
- The policies involved
- The amounts returned
- The reason for each return
- The period in which the return occurred
Line A-3: Net Life Insurance Premiums
Subtract Line A-2 from Line A-1.
The calculation is:
Line A-1 − Line A-2 = Line A-3
Enter the result as net life insurance premiums.
Section I, Part B: Accident And Health Premiums
Line B-1: Premium Receipts
Enter total Kentucky accident and health premium receipts.
Compare the amount with Schedule T and the Kentucky State Page.
Attach supporting documentation when the figure does not agree with those schedules.
Line B-2a: Returned Premiums
Enter accident and health premiums returned to policyholders.
Attach documentation supporting the amount.
Do not include policyholder dividends on this line. Dividends are entered separately on Line B-2b.
Line B-2b: Dividends On Accident And Health Policies
Enter dividends paid or credited on accident and health policies.
Include only dividends connected with the policies reported in this part.
Line B-3: Total Accident And Health Deductions
Add Lines B-2a and B-2b.
The calculation is:
Line B-2a + Line B-2b = Line B-3
Enter the result on Line B-3.
Line B-4: Net Accident And Health Premiums
Subtract Line B-3 from Line B-1.
The calculation is:
Line B-1 − Line B-3 = Line B-4
Enter the net accident and health premiums.
Section I, Line C: Life Dividends Used To Purchase Paid-Up Additions
Enter life insurance dividends applied to purchase paid-up additions.
Use the amount reported in Column 5 of the Kentucky State Page.
Do not combine this amount with the accident and health dividends reported on Line B-2b.
Enter premiums received from reinsurance assumed on Kentucky risks from unauthorized companies.
Attach an itemized account of all reinsurance assumed on Kentucky risks.
The itemized account should identify the transactions included in the reported amount.
Section I, Line E: Total Taxable Premiums
Add:
- Line A-3
- Line B-4
- Line C
- Line D
The calculation is:
Line A-3 + Line B-4 + Line C + Line D = Line E
Enter the total taxable premiums on Line E.
Section I, Line F: Life Insurance Tax Liability
Multiply Line E by 1.5%.
The calculation is:
Line E × 0.015 = Line F
Enter the domestic and foreign life insurance tax liability on Line F.
Calculate the tax before applying credits or declaration payments.
Section I, Part G: Credits
Enter only credits the company is eligible to claim.
Do not enter a credit merely because the company applied for it.
Include supporting documentation when required.
Line G-1: Life And Health Guaranty Fund Assessment Credit
Enter the allowable Life and Health Guaranty Fund Assessment Credit.
Complete the assessment schedule at the bottom of the section before entering this amount.
The credit cannot exceed the applicable net tax liability.
Line G-2: Kentucky Investment Fund Act Credit
Enter the allowable Kentucky Investment Fund Act Credit applied to the life insurance tax.
The company must have the required approval and supporting notification.
Line G-3: New Markets Development Program Tax Credit
Enter the allowable New Markets Development Program Tax Credit.
Attach the required supporting documentation.
Line G-4: Total Credits
Add Lines G-1, G-2, and G-3.
The calculation is:
Line G-1 + Line G-2 + Line G-3 = Line G-4
Enter the combined credit amount.
Section I, Line H: Net Life Insurance Tax Liability
Subtract Line G-4 from Line F.
The calculation is:
Line F − Line G-4 = Line H
When Line G-4 is greater than Line F, enter zero.
Do not enter a negative amount on Line H.
Section I, Part I: Declaration Payments And Adjustments
Line I-1: Tax Paid By Declaration
Enter the domestic and foreign life insurance tax already paid through estimated declarations.
The line provides separate boxes for:
- First installment
- Second installment
Enter each installment in its corresponding box.
Add the two installments when determining the total payment already made.
Line I-2: Adjustment
Enter any adjustment affecting the life insurance tax balance.
Attach documentation explaining the adjustment.
Clearly identify whether the adjustment increases or decreases the amount credited against the liability.
Line I-3: Total Declaration Payments And Adjustments
Add Line I-1 and Line I-2.
The calculation is:
Line I-1 + Line I-2 = Line I-3
When an adjustment is negative, apply the signed amount correctly in the calculation.
Section I, Line J: Net Life Insurance Tax Due
Subtract Line I-3 from Line H.
The calculation is:
Line H − Line I-3 = Line J
Enter the result on Line J.
Transfer the same amount to Summary Line A on the first page.
How To Complete The Life And Health Guaranty Fund Assessment Schedule
Use this schedule when claiming a Life and Health Guaranty Fund Assessment Credit in Section I or Section II.
The schedule contains two main amount columns:
- Total Assessment Paid
- 20 Percent Rate Credit
Payment Year 2020
Enter the qualifying assessment paid for 2020.
Calculate the applicable 20% credit for the current filing year and enter it in the credit column.
Payment Year 2021
Enter the qualifying assessment paid for 2021.
Enter the allowable 20% credit.
Payment Year 2022
Enter the qualifying assessment paid for 2022.
Enter the allowable 20% credit.
Payment Year 2023
Enter the qualifying assessment paid for 2023.
Enter the allowable 20% credit.
Payment Year 2024
Enter the qualifying assessment paid for 2024.
Enter the allowable 20% credit.
Refunds
Enter any applicable Life and Health Guaranty Fund assessment refunds.
Show refunds as reductions to the assessment and credit totals.
The refund affects the available credit to the extent of 20% per year for the applicable five-year period.
Totals
Add the assessment amounts for the listed years and account for refunds.
Then total the 20% credit amounts and account for the credit reduction caused by refunds.
Enter the allowable credit total in:
- Section I, Line G-1, or
- Section II, Line I-1
Use the section connected with the tax liability against which the credit is being claimed.
How To Complete Section II: Other Than Life Insurance Tax
Complete this section for taxable insurance other than life insurance.
Section II, Line A: Gross Premiums Received
Enter the gross amount of premiums received.
Include:
- Policy fees
- Membership fees
- Other amounts included as premiums for this calculation
Do not include premiums for:
- Federally insured crop insurance
- Federally insured flood insurance, including direct written and write-your-own policies
Compare Line A with Schedule T and the Kentucky State Page.
Attach supporting documentation when the reported amount does not match those schedules.
Section II, Line B: Finance And Service Charges
Enter finance and service charges from Line (a) of the Kentucky State Page.
Do not omit these charges from the return.
Do not combine them with another line when the form requires them to be reported separately.
Enter the gross amount received from reinsurance assumed on Kentucky risks from unauthorized companies.
Attach an itemized account of all reinsurance assumed on Kentucky risks.
Section II, Line D: Total Gross Amount
Add Lines A, B, and C.
The calculation is:
Line A + Line B + Line C = Line D
Enter the total on Line D.
Section II, Part E: Deductions
Line E-1: Returned Premiums
Enter returned premiums.
Attach supporting documentation.
Exclude amounts related to workers’ compensation insurance from this line.
Workers’ compensation premiums are reported separately on Line E-3.
Line E-2: Mutual Company Dividends
Enter dividends paid or credited by mutual companies to policyholders.
Exclude dividends applicable to workers’ compensation insurance.
Line E-3: Workers’ Compensation Premiums
Enter workers’ compensation insurance premiums included in Line D.
This line removes those premiums from the taxable amount calculated in this section.
Section II, Line F: Total Deductions
Add Lines E-1, E-2, and E-3.
The calculation is:
Line E-1 + Line E-2 + Line E-3 = Line F
Enter the result on Line F.
Section II, Line G: Total Taxable Premiums
Subtract Line F from Line D.
The calculation is:
Line D − Line F = Line G
Enter the total taxable premiums.
Section II, Line H: Other-Than-Life Tax Liability
Multiply Line G by 2%.
The calculation is:
Line G × 0.02 = Line H
Enter the result as the other-than-life insurance tax liability.
Section II, Part I: Credits
Line I-1: Life And Health Guaranty Fund Assessment Credit
Enter the allowable Life and Health Guaranty Fund Assessment Credit.
Use the total calculated on the assessment schedule.
Do not claim more than the applicable net tax liability.
Line I-2: New Markets Development Program Tax Credit
Enter the allowable New Markets Development Program Tax Credit.
Attach supporting documentation.
Line I-3: Total Credits
Add Lines I-1 and I-2.
The calculation is:
Line I-1 + Line I-2 = Line I-3
Enter the combined credit amount.
Section II, Line J: Net Other-Than-Life Tax Liability
Subtract Line I-3 from Line H.
The calculation is:
Line H − Line I-3 = Line J
When Line I-3 exceeds Line H, enter zero.
Do not enter a negative amount on Line J.
Section II, Part K: Declaration Payments And Adjustments
Line K-1: Tax Paid By Declaration
Enter other-than-life insurance tax previously paid through declaration installments.
Enter the amounts in the separate boxes for:
- First installment
- Second installment
Line K-2: Adjustments
Enter any adjustment affecting the other-than-life tax balance.
Attach documentation explaining the adjustment.
Section II, Line L: Total Payments And Adjustments
Add Lines K-1 and K-2.
The calculation is:
Line K-1 + Line K-2 = Line L
Enter the result on Line L.
Section II, Line M: Other-Than-Life Tax Due
Subtract Line L from Line J.
The calculation is:
Line J − Line L = Line M
Enter the result on Line M.
Transfer the same amount to Summary Line B on the first page.
How To Complete Section III: Fire Insurance Tax
Complete this section when the company received premiums from lines of business that require a portion to be allocated to fire coverage.
The schedule uses five columns.
How To Complete The Fire Insurance Schedule Columns
Column 1: Gross Amount Received
Enter the gross amount received for each listed line of business.
Report the amount regardless of how it was described or designated.
Column 2: Refunds And Dividends
Enter amounts:
- Refunded on policies not taken
- Refunded on cancelled policies
- Paid as dividends to policyholders
- Credited as dividends to policyholders
Enter the applicable amount separately for each line of business.
Column 3: Net Amount
Subtract Column 2 from Column 1.
The calculation is:
Column 1 − Column 2 = Column 3
Complete this calculation for every applicable row.
Column 4: Percentage Allocated To Fire
Use the printed percentage for the applicable line of business.
Enter or apply the percentage as shown.
Column 5: Amount Allocated To Fire
Multiply Column 3 by the Column 4 percentage.
The calculation is:
Column 3 × Column 4 Percentage = Column 5
Enter the allocated amount for each applicable line of business.
How To Complete Each Fire Insurance Line
Line 1: Fire
Enter the applicable gross amount, refunds or dividends, and net amount.
The fire allocation percentage is 100%.
Multiply the net amount in Column 3 by 100% and enter the result in Column 5.
Line 2: Inland Marine
Enter the applicable amounts.
The fire allocation percentage is 15%.
Multiply Column 3 by 15%.
Line 3: Aircraft Physical Damage
Enter the applicable amounts.
The fire allocation percentage is 20%.
Multiply Column 3 by 20%.
Line 4a: Auto Physical Damage, Comprehensive
Enter comprehensive auto physical damage amounts.
The fire allocation percentage is 37.5%.
Multiply Column 3 by 37.5%.
Line 4b: Auto Physical Damage, Fire And Theft
Enter the amounts for fire and theft coverage.
The fire allocation percentage is 74.8%.
Multiply Column 3 by 74.8%.
Line 4c: Auto Physical Damage, Fire, Theft, And Miscellaneous
Enter the amounts for fire, theft, and miscellaneous physical damage coverage.
The fire allocation percentage is 67.8%.
Multiply Column 3 by 67.8%.
Line 5: Comprehensive Dwelling
Enter comprehensive dwelling policy amounts.
The fire allocation percentage is 33.3%.
Multiply Column 3 by 33.3%.
Line 6: Homeowners’ And Tenants’ Policies
Use this line for homeowners’ policies A, B, and C and tenants’ policies.
The fire allocation percentage is 33.3%.
Multiply Column 3 by 33.3%.
Line 7: Manufacturers’ Output Policy
Enter applicable manufacturers’ output policy amounts.
The fire allocation percentage is 33.3%.
Multiply Column 3 by 33.3%.
Line 8: Multiple Peril
Enter applicable multiple-peril amounts.
The fire allocation percentage is 50%.
Multiply Column 3 by 50%.
Line 9: Other
Describe the other line of business in the space provided.
Enter the gross amount, refunds or dividends, net amount, applicable fire allocation percentage, and amount allocated to fire.
Do not use this line without specifying the type of business.
Section III, Line B: Total Amount Allocated To Fire
Add the Column 5 amounts from Lines 1 through 9.
Enter the result on Line B.
The calculation is:
Total Of Column 5, Lines 1 Through 9 = Line B
Section III, Line C: Fire Insurance Tax
Multiply Line B by 0.0075.
The calculation is:
Line B × 0.0075 = Line C
The rate is equal to 0.75%.
Enter the calculated fire insurance tax on Line C.
Section III, Line D: Adjustments
Enter any adjustment affecting the fire insurance tax.
Attach documentation explaining the adjustment.
Clearly show whether the adjustment reduces or increases the tax due.
Section III, Line E: Fire Insurance Tax Due
Subtract Line D from Line C.
The calculation is:
Line C − Line D = Line E
Apply the adjustment according to its sign when it increases rather than decreases the liability.
Enter the final fire insurance tax on Line E.
Transfer the same amount to Summary Line C on the first page.
How To Complete Section IV: Retaliatory Taxes And Fees On Insurers
This section compares the taxes and fees imposed under a Kentucky basis with the taxes and fees that would be imposed under the insurer’s home-state basis.
Complete this section when the retaliatory tax provisions apply to the company.
Section IV, Part A: Taxes And Fees On A Kentucky Basis
Line A-1a: Kentucky Premiums Tax
Enter one of the following applicable amounts:
- The 1.5% premiums tax from Section I, Line F, or
- The 2% premiums tax from Section II, Line H
Use the amount before credits and declaration payments.
Line A-1b: Fire Premiums Tax
Enter the fire insurance tax from Section III, Line E.
When Section III does not apply, enter zero or mark the line according to the company’s normal filing procedure.
Line A-1c: Taxes Paid To Kentucky Municipalities
Enter insurance-related taxes paid to Kentucky municipalities.
Use the total applicable to the reporting year.
Line A-1d: Other Kentucky Taxes
Describe any other applicable Kentucky tax.
Enter the amount next to the description.
Do not include an amount without identifying the tax.
Line A-1e: Total Taxes On A Kentucky Basis
Add Lines A-1a through A-1d.
The calculation is:
Line A-1a + Line A-1b + Line A-1c + Line A-1d = Line A-1e
Enter the result on Line A-1e.
Line A-2a: Annual Statement Filing Fee
Enter $100 for the annual statement filing fee when applicable.
This amount is used in the retaliatory comparison.
Line A-2b: Certificate Of Authority Fee
Enter $100 for the certificate of authority fee when applicable.
This amount is also included in the retaliatory comparison.
Line A-2c: Other Kentucky Fees
Describe any other applicable fee.
Enter the amount beside the description.
Line A-2d: Total Fees On A Kentucky Basis
Add Lines A-2a through A-2c.
The calculation is:
Line A-2a + Line A-2b + Line A-2c = Line A-2d
Enter the result.
Line A-3: Total Kentucky Taxes And Fees
Add Line A-1e and Line A-2d.
The calculation is:
Line A-1e + Line A-2d = Line A-3
Enter the total taxes and fees calculated on a Kentucky basis.
Section IV, Part B: Taxes And Fees Adjusted To The Home-State Basis
Name Of Home State
Enter the insurer’s home state.
Use the jurisdiction under whose laws the insurer is organized or domiciled for purposes of the retaliatory calculation.
Line B-1a: Total Kentucky Taxable Premiums
Enter total Kentucky taxable premiums.
Exclude workers’ compensation premiums.
Lines B-1b(1) Through B-1b(5): Home-State Deductions
Itemize deductions that would be allowed under the insurer’s home-state rules.
Use the separate lines to describe each deduction.
Enter the corresponding amount for each item.
Do not combine unrelated deductions under one unclear description.
Line B-1b(6): Total Deductions
Add the deductions entered on Lines B-1b(1) through B-1b(5).
Enter the total on Line B-1b(6).
Line B-1c: Net Premiums Under The Home-State Basis
Subtract Line B-1b(6) from Line B-1a.
The calculation is:
Line B-1a − Line B-1b(6) = Line B-1c
Enter the result.
Line B-1d: Home-State Premium Tax
Enter the home-state premium tax rate in the percentage field.
Multiply Line B-1c by that rate.
The calculation is:
Line B-1c × Home-State Premium Tax Rate = Line B-1d
When multiple premium tax rates apply in the home state, attach a separate computation showing how the amount was calculated.
Lines B-2a(1) Through B-2a(5): Home-State Fees And Other Taxes
Itemize the fees and other taxes that would be charged to the insurer in its home state.
Describe each amount on a separate line.
Line B-2b: Total Home-State Fees And Other Taxes
Add Lines B-2a(1) through B-2a(5).
Enter the total on Line B-2b.
Line B-3: Total Taxes And Fees Under The Home-State Basis
Add Line B-1d and Line B-2b.
The calculation is:
Line B-1d + Line B-2b = Line B-3
Enter the total taxes and fees adjusted to the home-state basis.
Section IV, Part C: Retaliatory Amount Due
Line C-1: Home-State Basis Amount
Transfer the amount from Line B-3.
Line C-2: Kentucky Basis Amount
Transfer the amount from Line A-3.
Line C-3: Retaliatory Tax And Fee Liability
Compare Line C-1 with Line C-2.
When Line C-1 is greater than Line C-2, subtract Line C-2 from Line C-1.
The calculation is:
Line C-1 − Line C-2 = Line C-3
Enter the excess on Line C-3.
This is the retaliatory tax and fee liability.
When Line C-1 is not greater than Line C-2, there is no excess to enter.
Line C-4: Retaliatory Taxes And Fees Paid By Declaration
Enter retaliatory taxes and fees previously paid through declaration installments.
Use the separate boxes for:
- First installment
- Second installment
Line C-5: Adjustments
Enter any applicable adjustment.
Attach documentation explaining the adjustment.
Line C-6: Total Declaration Payments And Adjustments
Add Lines C-4 and C-5.
The calculation is:
Line C-4 + Line C-5 = Line C-6
Enter the result.
Line C-7: Retaliatory Taxes And Fees Due
Subtract Line C-6 from Line C-3.
The calculation is:
Line C-3 − Line C-6 = Line C-7
Enter the amount remaining due before applying the credits on Lines C-8 and C-9.
Line C-8: Kentucky Investment Fund Act Credit
Enter the allowable Kentucky Investment Fund Act Credit applied against retaliatory taxes and fees.
Keep the approval documentation with the filing.
Line C-9: New Markets Development Program Tax Credit
Enter the allowable New Markets Development Program Tax Credit.
Attach supporting documentation.
Line C-10: Total Retaliatory Credits
Add Lines C-8 and C-9.
The calculation is:
Line C-8 + Line C-9 = Line C-10
Enter the result.
Line C-11: Net Retaliatory Taxes And Fees Due
Subtract Line C-10 from Line C-7.
The calculation is:
Line C-7 − Line C-10 = Line C-11
Enter the final retaliatory taxes and fees due.
Transfer the same amount to Summary Line D on the first page.
How To Handle A Negative Tax Liability
When a negative amount appears in the Summary of Net Tax Due, choose how the overpayment should be handled.
Check only the appropriate option.
Apply The Amount To 2026 Estimated Insurance Premiums Tax
Check this box when the company wants the negative liability applied to its 2026 estimated insurance premiums tax.
Enter the amount to be applied to the first installment due June 1.
Enter the amount to be applied to the second installment due October 1.
The combined amounts should agree with the overpayment being applied.
Request A Refund
Check the Refund box when the company wants the negative liability refunded.
Enter the requested refund amount.
Do not request a refund and apply the same amount to estimated tax.
How To Complete The Taxpayer Certification
The signing officer declares under penalties of perjury that:
- The return has been examined.
- All accompanying schedules and statements have been examined.
- The information is true to the signer’s knowledge and belief.
- The information is correct.
- The return is complete.
Review the full return and all attachments before signing.
Signature Of President Or Chief Accounting Officer
The company’s president or chief accounting officer must sign the return.
The signer should have authority to certify the filing for the company.
Print Name
Print or type the full name of the officer who signed.
The printed name should clearly identify the signer.
Date
Enter the actual date on which the officer signed the return.
How To Complete The Report Preparer’s Information
The report preparer section is required.
Complete it even when the preparer is an employee of the company.
Preparer’s Signature
The individual who prepared the return must sign.
Title
Enter the preparer’s job title or professional capacity.
Examples include:
- Tax manager
- Accountant
- Controller
- Return preparer
- Authorized representative
Date
Enter the date on which the preparer signed the return.
Print Name
Print or type the preparer’s full name.
Telephone Number
Enter the preparer’s telephone number.
Include the area code.
Email Address
Enter a current email address for the preparer.
Use an address where questions about the return and its calculations can be received.
Required Attachments For Life Insurance Companies
A domestic or foreign life insurance company must attach copies of the applicable schedules and exhibits from the annual statement filed with the Kentucky Commissioner of Insurance.
Schedule T
Attach the schedule showing premiums and annuity considerations allocated by states and territories.
Kentucky Business Schedule
Attach the schedule showing business conducted in Kentucky.
The premium figures on the return should agree with these schedules unless an attached explanation supports a difference.
Required Attachments For Other-Than-Life Insurance Companies
Attach the applicable annual statement materials.
Exhibit Of Premiums And Losses
Except for title insurers, attach the exhibit showing premiums and losses from business conducted in Kentucky during the year.
Schedule T, Part 1
Attach Schedule T, Part 1, showing the exhibit of premiums written.
Title Insurer Statement
A title insurer should attach the Operations and Investment Exhibit Statement of Income.
How To Report Overpayments Between Tax Categories
Complete all applicable parts of the Summary of Net Tax Due.
The total should equal the remittance submitted with the return.
An overpayment created by declaration payments for one tax category may be credited against a liability in another tax category.
To apply an overpayment:
- Include the overpayment with the declaration payments reported for the tax liability receiving the credit.
- Identify the tax category from which the overpayment came.
- Report negative amounts as adjustments in the applicable sections.
- Carry the final net tax liability from each section to the first-page summary.
Do not silently reduce one tax category with an unexplained overpayment from another category.
Life And Health Guaranty Fund Credit Rules
Qualifying Class B and Class C Life and Health Guaranty Fund assessments may offset insurance premium tax liability.
The credit is generally used at a rate of 20% per year for each of the five years following the year in which the assessment was paid.
Assessment Refunds
Class B and Class C assessment refunds reduce the available credit.
Apply the refund against the credit at 20% per year for each of the five years following the original payment year.
Credit Limitation
The Life and Health Guaranty Fund Assessment Credit cannot exceed the company’s net tax liability.
The relevant limits are:
- Section I, Line H
- Section II, Line J
When the credit would exceed the applicable liability, enter zero as the remaining net tax liability.
No Carryforward Of Excess Guaranty Fund Credit
An unused excess Life and Health Guaranty Fund Assessment Credit cannot be carried forward to the following year.
No Refund From Guaranty Fund Credit
A refund is not allowed when an overpayment is created only by the Guaranty Fund Assessment Credit.
Kentucky Investment Fund Act Credit Rules
A qualifying Kentucky Investment Fund Act Credit may be applied against:
- Insurance premiums tax imposed on domestic and foreign life insurance companies
- Applicable retaliatory taxes and fees
The credit is connected with a qualifying cash contribution to an investment fund approved by the Kentucky Economic Development Finance Authority.
Required Approval Document
Attach a copy of the notification showing:
- The approved credit amount
- The year in which the credit may first be claimed
The notification must come from the appropriate approving authority.
Amount Of The Credit
The nonrefundable credit is based on 40% of the investor’s proportional ownership share of qualifying investments made by the approved investment fund and verified by the authority.
Annual Claim Limitation
The amount claimed in one tax year cannot exceed 50% of the investor’s proportional share of the initial aggregate credit approved for the investment fund.
For example, suppose:
- The fund has an approved aggregate credit of $400,000.
- The insurer owns a 10% investment share.
- The annual limit is 50% of the insurer’s proportional credit.
The calculation is:
$400,000 × 10% × 50% = $20,000
The maximum credit claim for that year would be $20,000.
Carryforward Period
When the allowable credit exceeds the company’s tax liability, the unused amount may be carried forward.
The carryforward does not increase the maximum amount that may be claimed in any single year.
Any credit not used within 15 years is lost.
The 15-year period includes the first year in which the credit could be claimed.
Credit Program Contact
Questions about the approval process may be directed to the Cabinet for Economic Development, Department of Financial Incentives at:
(502) 564-7670
Rules For Supporting Schedules And Exhibits
All required schedules, exhibits, and itemized accounts must be attached to the return.
These attachments become part of the completed tax return.
Include every document specifically required by a line instruction, including support for:
- Premium differences
- Returned premiums
- Reinsurance assumed
- Tax credits
- Adjustments
- Multiple home-state tax rates
- Other itemized tax calculations
Legible reproductions of annual statement supplements are acceptable.
Make sure every copied page can be read clearly.
How To Handle Regulatory Fees
Regulatory fees collected by the Kentucky Office of Insurance must not be included in the tax payment submitted with this return.
These fees may include:
- Annual statement filing fees
- Certificate of authority renewal fees
- Agent license fees
- Other regulatory fees imposed under KRS 304.4-010
Although certain fees are listed in the retaliatory comparison, the actual regulatory fee payment must be made separately to the Kentucky Office of Insurance.
Send those separate fees to:
Office of Insurance
P.O. Box 517
Frankfort, Kentucky 40602-0517
Do not add these separate regulatory remittances to Summary Line E.
How To Pay Form 74A100
Payment By Check
Make the check payable to:
Kentucky State Treasurer
The check amount should equal Summary Line E.
Include the completed return and all required attachments with the payment.
Payment Online
Check the “Paid online” box when the tax was paid electronically.
Attach the Payment Schedule Confirmation page or pages.
Enter the applicable confirmation numbers beside the related tax categories in the summary.
Send the completed return and confirmation pages to one of the listed addresses.
An online payment does not replace the requirement to submit the completed return.
Where To Mail Form 74A100
Regular Mailing Address
Kentucky Department of Revenue
P.O. Box 1303
Frankfort, KY 40602-1303
Overnight Delivery Address
Kentucky Department of Revenue
501 High Street
Frankfort, KY 40601-2103
Use the overnight address for overnight or street-address delivery services.
How To Get Additional Help
For additional information, contact the Kentucky Department of Revenue Financial Tax Section at:
(502) 564-4810
Final Review Checklist
Before submitting the return, confirm that:
- The return covers calendar year 2025.
- The return will be filed by March 1, 2026.
- The official-use section is blank.
- The FEIN is complete and accurate.
- The correct NAIC or Kentucky tax ID is entered.
- The legal company name is complete.
- The home-office address is entered.
- The mailing address is entered.
- The telephone number is provided.
- The correct city, state, and ZIP Code are entered.
- Every applicable tax section has been completed.
- Nonapplicable sections are identified as not applicable when required.
- Schedule T and the applicable Kentucky State Page are attached.
- Premium figures agree with the annual statement schedules or differences are explained.
- Section I, Line A-3 equals Line A-1 minus Line A-2.
- Section I, Line B-3 equals Lines B-2a and B-2b.
- Section I, Line B-4 equals Line B-1 minus Line B-3.
- Section I, Line E includes Lines A-3, B-4, C, and D.
- Section I, Line F equals 1.5% of Line E.
- Section I credits are properly supported.
- Section I, Line H is not less than zero.
- Declaration payments are entered in the correct installment boxes.
- Section I, Line J is transferred to Summary Line A.
- The Guaranty Fund Assessment Schedule is complete when a credit is claimed.
- Section II, Line A excludes federally insured crop and flood premiums.
- Finance and service charges are entered on Section II, Line B.
- Workers’ compensation premiums are entered on Section II, Line E-3.
- Section II, Line G equals Line D minus Line F.
- Section II, Line H equals 2% of Line G.
- Section II, Line J is not less than zero.
- Section II, Line M is transferred to Summary Line B.
- Every applicable fire insurance line has been completed.
- The correct fire allocation percentage is used for each line.
- Section III, Line B equals the total of Column 5.
- Section III, Line C equals Line B multiplied by 0.0075.
- Section III, Line E is transferred to Summary Line C.
- Kentucky-basis taxes and fees are complete in Section IV, Part A.
- The insurer’s home state is identified.
- Home-state deductions and rates are documented.
- Multiple home-state rates have a separate computation.
- Section IV, Line C-3 contains only the excess of the home-state basis over the Kentucky basis.
- Retaliatory declaration payments are entered correctly.
- Retaliatory credits are supported.
- Section IV, Line C-11 is transferred to Summary Line D.
- Any negative liability has been assigned to estimated tax or requested as a refund.
- Summary Lines A through D agree with the detailed sections.
- Summary Line E equals the payment submitted.
- Confirmation numbers are entered for online payments.
- The Payment Schedule Confirmation pages are attached when applicable.
- The president or chief accounting officer has signed and dated the return.
- The report preparer’s required information is complete.
- All required annual statement schedules are attached.
- All adjustment documentation is attached.
- All itemized reinsurance accounts are attached.
- Regulatory fees are being paid separately to the Office of Insurance.
- The check is payable to the Kentucky State Treasurer.
- A complete copy of the return and attachments is retained for company records.