To be filed by domestic and foreign insurance companies which are subject to the provisions of Massa 2026

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  1. Click ‘Get Form’ to open it in the editor.
  2. Begin by entering the name of your company, mailing address, federal identification number, city/town, state, and zip code in the designated fields.
  3. Fill in the name of the treasurer and indicate under which laws your company is organized.
  4. Answer the question regarding any changes to your taxable income for prior years by selecting 'Yes' or 'No'.
  5. Complete all financial sections accurately, ensuring that amounts are entered correctly to avoid penalties. Attach any necessary documentation as required.
  6. Sign the form as an appropriate corporate officer and provide their social security number, telephone number, and date.
  7. If applicable, have an authorized delegate sign and check the corresponding box.

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There are three main insurance sectors: property/casualty (P/C), mainly auto, home and commercial insurance; life/annuity, mainly life insurance and annuity products; and private health insurance, written by insurers whose main business is health insurance. Life/annuity and P/C insurers can also write health coverage.
Domestic insurer This type of insurance company is formed by the laws and administered by the laws of that state. For an insurance company to be a domestic insurer, they must comply with the statutory laws of that state and have their home office there.
Domestic Insurer: An insurer that is formed under the laws of the Domiciliary State. Domiciliary State: The state where an insurer is incorporated or organized.
A domestic insurer is an insurance company that has obtained its license to operate in a specific state by adhering to the statutory laws and requirements of that state and establishing its headquarters there.
(1) A domestic insurer is one formed under the laws of this state; (2) A foreign insurer is one formed under the laws of any state, other than this state; (3) An alien insurer is one formed under the laws of any country other than a state of the United States.

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