NEWS & INSIGHTS
Florida DOR Updates Database for Pension Premium Tax Situs
The Florida Department of Revenue has updated the Address/Jurisdiction Database insurers use to assign premiums to local taxing jurisdictions for the Firefighters’ and Police Officers’ Pension Trust Funds. The update affects insurance companies that report on Form DR-908, which is due March 1, 2027 for the 2026 calendar year. Insurers are held harmless if they use the October 2025 version of the database for 2026 reporting.
The Florida Department of Revenue has issued Tax Information Publication (TIP) 26B8-01, dated October 8, 2026, announcing an updated electronic Address/Jurisdiction Database for determining insurance premium tax situs. The TIP addresses the excise taxes on insurance premiums that support the Firefighters’ and Police Officers’ Pension Trust Funds under Chapters 175 and 185, Florida Statutes.
Although the TIP is brief, it matters to any insurer that must attribute premiums to local taxing jurisdictions. It confirms that a refreshed database is available, explains how and when the database is updated, and gives insurers direction on which version to use when reporting 2026 premiums.
Why Premium Tax Situs Matters
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. Because the taxes are tied to local jurisdictions, an insurer must determine where each premium belongs, and the database is the Department’s tool for doing so.
What the Latest Update Reflects
According to the TIP, the updated database reflects annexations, new addresses, and other relevant changes submitted by local jurisdictions. The update therefore draws on information reported by the local governments themselves.
How Insurers Can Request Corrections
Insurance companies that wish to request a correction to the database may do so by registering online. This gives insurers a defined channel for raising address or jurisdiction discrepancies.
The Update Schedule
The Department updates the Address/Jurisdiction Database every April and October. Because the schedule is fixed, insurers can build periodic database checks into their compliance calendars.
Reporting on Form DR-908
The TIP instructs insurers to continue reporting their local insurance premium taxes annually on Schedules XII and XIII of their Insurance Premium Taxes and Fees Return (Form DR-908). Nothing in the TIP changes that reporting structure. It addresses the data insurers use to determine where premiums are reported.
Which Database Version to Use for 2026 Premiums
The Department 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.
The TIP also includes a hold harmless provision. Insurers are held harmless if they use the database updated in October 2025 to report premiums for the 2026 calendar year. An insurer that has already built its 2026 processes around the October 2025 version therefore does not need to rework them to avoid a problem with the Department.
Filing and Payment Options
Taxpayers may file Form DR-908 and the Florida Insurance Premium Installment Payment (Form DR-907) online. 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.
Getting Assistance
For help downloading the database, insurers may call the Department’s Local Government Unit at (850) 717-6630 or email Local-Govt-Unit@floridarevenue.com. For a written reply to tax questions, taxpayers may email fdortaxpayerservices@floridarevenue.com. Taxpayer Services is available at (850) 488-6800, Monday through Friday, excluding holidays.
It is an October 8, 2026 Tax Information Publication announcing an updated Address/Jurisdiction Database for determining insurance premium tax situs under Chapters 175 and 185.
Insurance companies use it to assign premiums to the proper local taxing jurisdictions for the Firefighters’ and Police Officers’ Pension Trust Funds.
It reflects annexations, new addresses, and other relevant changes submitted by local jurisdictions.
The Department updates it every April and October.
Insurers can request a correction by registering online at floridarevenue.com/taxes/pointmatch.
Insurers report them annually on Schedules XII and XIII of the Insurance Premium Taxes and Fees Return (Form DR-908).
Form DR-908 is due by March 1, 2027.
Insurers are encouraged to use the version 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.
Yes, taxpayers can file both online through the eFile and Pay Florida Insurance Premium Tax webpage using a user ID and password or their FEIN and Business Partner Number.
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.
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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.