Note: All excess policies go in the same category as primary or underlying coverage. So, excess fire goes in fire, excess D&O goes in D&O. One exception is for CGL (5001) which has its own excess coverage code (5003). The same procedure applies to contingent policies and deductible buyback policies. So, contingent general liability goes in the general liability category, and a deductible buyback on a fire policy goes in the fire category.Download Codes in Excel Format
Browse coverage codes on the site.
CategoryCodeCode Description% of Premium To Which 1% FMTax AppliesNotes
10Property
 1001Fire100%Straight Fire Policies (Includes Basic Coverage). 1% FM Tax applies to the entire premium.
 1002Allied Lines25%When Allied Lines are shown as a separate and distinct premium, they can be broken out into this Coverage Code and the 1% FM Tax is assessed against 25% of the premium.
 1003Excess of Loss55%1% FM Tax applies to 55% of the premium.
 1004Earthquake25%1% FM Tax applies to 25% of the premium.
 1005Commercial Flood0%
 1006Terrorism (Property)100%1% FM Tax applies to the entire premium.
 1007Windstorm0%
 1008Private Flood0%
 10090%
15Crop Hail
 1500All1%1% FM Tax applies to only 1% of the premium.
17Difference In Conditions
 1700All0%
20Multiple Peril
 2001Farmowners40%1% FM Tax applies to 40% of the premium.
 2002Homeowners40%1% FM Tax applies to 40% of the premium.
 2003CMP / SMP40%For Commercial Multi-Peril, Special Multi-Peril or Commercial Package policies only (that would typically include CGL, commercial property, business crime, business auto, boiler & machinery, and/or inland marine coverages). These policies are often (but not always) labeled as “package” or “multi-peril” policies and include commercial package, CMP, or SMP forms that apply to all the underlying coverages. If you use this coverage code, charge the 1% FM Tax against 40% of the total policy premium. If you want to charge the FMTax only against the property portion, enter multiple coverage code lines (for example: property under 1001, inland marine under 3001, CGL under 5001, etc.).
 2004Multi-Line40%For a policy that combines multiple coverages into one policy, but is not a Commercial Multi-Peril, Homeowners, or Farmowners policy. For this coverage code, charge the 1% FMTax against 40% of the total policy premium. To charge the FMTax only against the property portion or inland marine portion, or any other portion to which FMTax applies, enter multiple coverage code lines (for example: property under 1001, inland marine under 3001, CGL under 5001, commercial auto liability under 7502 etc.). Because this category charges FMTax, do not use it for policies that only have liability-type coverages. Multi-line policies that only include liability coverages should be entered with multiple coverage code lines if you have a breakout of the premium between the different lines. Otherwise, use Miscellaneous Liability from the Liability-General category (code 5004).
 2005Terrorism (Combo)40%1% FM Tax applies to 40% of the premium.
22All Risk & "Special" Property Form
 2200All50%All Risk Property (any coverage using an "all-risk" or "special" form). 1% FM Tax applies to 50% of the premium.
30Inland Marine
 3001Jewl/Fur Block, Floaters15%Includes Builders Risk, Motor Truck Cargo, Contingent Cargo Liability & Securities Risk. 1% FM Tax applies to 15% of the premium.
 3002Other15%1% FM Tax applies to 15% of the premium.
 3003Watercraft15%1% FM Tax applies to 15% of the premium.
32Aviation
 3200Phys Dam - All10%1% FM Tax applies to 10% of the premium.
 3201Liability-Drones0%
 3202Liability-Other0%
35Glass
 3500All0%
40Professional Errors & Omissions
 4001D & O0%
 4002Other0%Includes Professional Liability, Wrongful Acts
 4003Atty Malpractice0%
 4004Architects & Engineers0%
 4005Fiduciary Liability0%Trustee and Fiduciary Liability
45Personal Accident
 4500All0%
46Medical
 4600All0%All types. Also includes Surrogate / Oocyte Donor Medical Policies.
50Liability General (BI & PD)
 5001CGL0%Includes Manufacturers & Contractors; Owners, Landlords & Tenants; Third Party Property Damage; Legal Liability; Contingent General Liability; Garagekeepers Legal Liability
 5002Products0%
 5003Excess CGL0%For excess CGL only. Other excess policies should go in their respective categories (i.e. excess Cyber Liability goes under 5012, excess D&O goes under 4001, excess med mal for doctors goes under 5103, etc.)
 5004Misc0%Includes Representations and Warranties Liability; Auto Service Warranties and Contracts; Personal Catastrophe; Financial Risks Not Classified Elsewhere
 5005Municipalities0%Includes Cities and Villages
 5006School Districts0%
 5007Other Political Subdivisions0%Includes Park Districts and other Political Subdivisions
 5008Public Officials0%
 5009Day Care Ctrs0%
 5010Labor, Fraternal & Relig Orgs0%
 5011Asbestos Lead0%
 5012Cyber0%
 5013EPLI0%
 5014Event Cancellation0%
 5015Mortgage Impairment0%
 5016Patent/Trademark/Copyright0%
 5017Pollution0%
 5018Prize Indemnity0%Includes Hole-In-One
 5019Event Liability0%
 5020Terrorism (Liability)0%
 5021Cannabis Dispensaries0%
 5022Cannabis Cultivators0%
51Liability Medical Malpractice
 5101Beauty / Fitness / Barber0%Includes Massage & Tattoo Parlors, Beauty & Barber Schools
 5102Hosp, Rest Home, Clinic, Lab, Ambulance0%
 5103Doctors0%All Types
 5104Dentists0%Includes Orthodontists
 5105Nurses0%
 5106Druggists/Pharmacists0%
 5107Other0%
52Liability Liquor
 5200All0%
53Liability Railroads & Utilities
 5301RR Protective0%
 5302Other0%
55Umbrella
 5500All0%
60Workers Compensation (Excess Only)
 6000All Others0%Primary Workers Compensation is not allowed in the surplus line market.
 6001Cannabis Dispensaries0%Primary Workers Compensation is not allowed in the surplus line market.
 6002Cannabis Cultivators0%Primary Workers Compensation is not allowed in the surplus line market.
70Fidelity and Surety
 7001Fidelity/Forgery/Bankers Bond0%Includes Bankers Blanket Bond; Mortgage Bankers Blanket Bond; Currency Exchange Blanket bond; Safe Deposit Box; Employee Theft/Dishonesty
 7002Performance Bond0%
 7003Surety Bond - All Others0%
 7004Surety Bond - Cannabis Dispensaries0%
71Crime
 7101Burglary & Robbery0%
 7102Kidnap & Ransom0%
 7103Other0%Includes Hijacking
75Auto Liability
 7501Private Passenger - All0%
 7502Commercial - All Others0%
 7503Taxicabs0%
 7504Rentals0%
 7505TNC0%
77Auto Physical Damage
 7701Private Passenger - All5%1% FM Tax applies to 5% of the premium.
 7702Commercial - All Others5%Includes Dealer's Open Lot. 1% FM Tax applies to 5% of the premium.
 7703Taxi/Limo5%1% FM Tax applies to 5% of the premium.
 7704TNC5%1% FM Tax applies to 5% of the premium.
80Use & Occupancy
 8001Boiler & Machinery Direct0%Includes Equipment Breakdown (direct)
 8002Boiler & Machinery Consequential0%Includes Equipment Breakdown (consequential)
 8003Engine & Machinery0%
 8004Other0%Includes Business Interruption, Extra Expense Insurance
99Miscellaneous
 9900Misc0%Includes Lease and Credit Insurance, Lease Enhancement, Contractual Bonus Insurance, Livestock