NEWS & INSIGHTS
Florida DOR Refreshes Database Used to Assign Pension Premium Taxes
The Florida Department of Revenue has issued TIP 26B8-01 announcing an updated Address/Jurisdiction Database used to assign insurance premiums to the proper local taxing jurisdictions under Chapters 175 and 185, Florida Statutes. Insurance companies reporting on Form DR-908 are affected, and the TIP explains which database versions may be used for the 2026 calendar year. Insurers are also held harmless if they use the October 2025 database.
Insurance companies reporting premiums in Florida have an updated tool to work with this reporting season. On October 8, 2026, the Florida Department of Revenue issued Tax Information Publication (TIP) 26B8-01, which announces an updated Electronic Address/Jurisdiction Database for determining insurance premium tax situs under Chapters 175 and 185, Florida Statutes.
The TIP is aimed at insurers that collect and report the excise taxes funding the Firefighters’ and Police Officers’ Pension Trust Funds. The sections below explain what the database does, what the latest update reflects, how often it is refreshed, and which version insurers may use for the 2026 calendar year.
How Insurers Use the Database to Direct Premium Taxes to Local Pension Funds
To understand why the update matters, it helps to start with the role the database plays. Insurance companies use the Department’s Address/Jurisdiction Database to assign premiums to the proper local taxing jurisdictions for the Firefighters’ and Police Officers’ Pension Trust Funds. Assigning each premium to the correct jurisdiction is what allows the tax to be directed to the right local pension fund. Because the TIP frames the database as the tool for determining premium tax situs, it is the reference insurers turn to when deciding where a given premium belongs.
Annexations, New Addresses, and Other Local Changes Reflected in the Update
With that background in place, the next question is what actually changed. According to the TIP,(TIP_26B8-01 (MSD) the database has been updated to reflect annexations, new addresses, and other relevant changes submitted by local jurisdictions. Because local boundaries and addresses change over time, the database is the Department’s reference point for keeping those assignments current. The TIP notes that these changes come from local jurisdictions themselves, which means the update incorporates information submitted at the local level.
How to Request a Correction Through PointMatch
Even a regularly updated database may not capture every change, so the TIP also addresses what insurers should do if they believe a correction is needed. Insurance companies wishing to request a correction to the database may do so by registering online through the Department’s PointMatch page. Insurers that need help getting the database itself can contact the Department directly. For assistance downloading the database, insurers may call the Department’s Local Government Unit at (850) 717-6630 or email Local-Govt-Unit@floridarevenue.com.
April and October Updates Do Not Change How Insurers Report on Form DR-908
Although the database is refreshed on a set schedule, the TIP makes clear that the reporting process itself is not changing. The Address/Jurisdiction Database is updated every April and October, so insurers can expect new versions twice a year. Even with these updates, insurers should continue to report their local insurance premium taxes annually on Schedules XII and XIII of their Insurance Premium Taxes and Fees Return (Form DR-908). In other words, the database informs how premiums are assigned, while Form DR-908 remains the vehicle for reporting them.
The Department Encourages the April or October 2026 Database for 2026 Premiums
The more practical issue for insurers is which database version to use when reporting for the 2026 calendar year. The TIP encourages insurers to use the database updated in April 2026 or October 2026 to report premiums for the 2026 calendar year. Form DR-908 is due by March 1, 2027, which gives insurers a defined timeline for moving to one of the newer versions if they choose to do so.
Safe Harbor: Insurers Using the October 2025 Database Are Held Harmless
The TIP does not require insurers to use the newest versions, however. Instead, it offers a safe harbor. Insurers are held harmless if they use the database updated in October 2025 to report premiums for the 2026 calendar year. In other words, an insurer that has not moved to a newer version is not penalized for using the October 2025 database, although the Department encourages the newer versions. Taken together, the TIP expresses a preference for the April 2026 or October 2026 database while giving insurers room if they are still working from the October 2025 version.
Filing Form DR-908 and Paying Form DR-907 Online
Finally, the TIP reminds insurers that online filing options are available. Taxpayers may file Form DR-908 and the Florida Insurance Premium Installment Payment (Form DR-907) online. To do so, they may log in to the eFile and Pay Florida Insurance Premium Tax webpage using either their user ID and password or their Federal Employer Identification Number (FEIN) and Business Partner Number. Insurers preparing their 2026 reporting can therefore handle both the return and the installment payment through the same online system.
Florida State and Local Tax Litigation
Explore our Florida State and Local Tax Litigation. Businesses facing Florida tax disputes should be prepared for the possibility that litigation may continue beyond the trial level. Understanding how tax cases move through Florida’s appellate courts can be critical to protecting favorable rulings and challenging adverse decisions.
© 2025 Jeanette Moffa. All rights reserved.
It is the Department of Revenue database insurers use to assign premiums to the proper local taxing jurisdictions for the Firefighters’ and Police Officers’ Pension Trust Funds.
The database is updated every April and October.
It reflects annexations, new addresses, and other relevant changes submitted by local jurisdictions.
Insurers are encouraged to use the database updated in April 2026 or October 2026.
Yes, insurers are held harmless if they use the October 2025 database to report premiums for the 2026 calendar year.
Form DR-908 is due by March 1, 2027.
Insurers report them annually on Schedules XII and XIII of Form DR-908.
Register online through the Department’s PointMatch page at floridarevenue.com/taxes/pointmatch.
Yes, both may be filed online through the eFile and Pay Florida Insurance Premium Tax webpage.
Call the Department’s Local Government Unit at (850) 717-6630 or email Local-Govt-Unit@floridarevenue.com.
Additional Articles by the SALTy Orange at Moffa Tax Law:
NEWS & INSIGHTS Florida DOR Sets 11% Interest Rate on Late Tax Payments for Early 2027 The Florida Department of…
NEWS & INSIGHTS Florida DOR Updates Database for Pension Premium Tax Situs The Florida Department of Revenue has updated the…
NEWS & INSIGHTS Florida DOR Rulemaking and Proposal Update Florida DOR proposed refund interest rules effective January 1, 2027, and…
Jeanette Moffa, Esq.
(954) 800-4138
JeanetteMoffa@MoffaTaxLaw.com
Jeanette Moffa is a Partner in the Fort Lauderdale office of Moffa, Sutton, & Donnini. She focuses her practice in Florida state and local tax. Jeanette provides SALT planning and consulting as part of her practice, addressing issues such as nexus and taxability, including exemptions, inclusions, and exclusions of transactions from the tax base. In addition, she handles tax controversy, working with state and local agencies in resolution of assessment and refund cases. She also litigates state and local tax and administrative law issues.