For Insurers

Foreign purchasing groups - 2023 premium tax filing instructions

New for 2023

There are no changes from the 2022 purchasing group tax forms.

Filing requirements

All purchasing groups registered in the state of Washington during the calendar year must file an online tax form, as provided by this office, even if no business was actually transacted within Washington during that time. Alternate filing methods are not accepted.

Due date

The completed online form and payment must be received by the Office of Insurance Commissioner (OIC) on or before March 1 following the end of the calendar year. When the due date falls on a Saturday or Sunday, the form and payment are considered timely if received on the next business day.

 Caution: Do not mail a paper version of the form or any attachments to our office.

Completing your premium tax form

The tax rate is 2%. Calculations for the Washington portion of the form will be completed automatically.

Selecting "Print" will print your form exactly as it appears on the screen, even if you have not saved your work.

The "Save Progress" button does not check for errors.

 ​Remember: Save your work before moving away from the form; your work is not automatically saved.

Purchasing Group Taxes

Premiums entered in this section must reflect all Washington business for the year. Premiums entered in this section must be broken out between Purchasing Group Premiums, and Premiums where another entity is responsible for taxes.

Purchasing group taxes instructions

Line name

State of domicile

State of Washington

Purchasing Group Tax Rate

Pre-populated by the OIC with the highest allowable tax rate

Pre-populated by the OIC

Variable tax rate adjustment

If editable, enter an adjustment that results in the correct tax calculation on the final line of the schedule


Entities Responsible for Premium Tax Liability

If your purchasing group is not responsible for any or all premium tax, and you have identified premiums where another entity is responsible for taxes, select "Add Entity".

After selecting "Add Entity", enter the entity responsible for the tax liability and the premium volume for which they are responsible.

Select "Add Entity" again if more than one entity is responsible for taxes. The attributed premium total must match the premium figure entered in the Purchasing Group Taxes section of the tax form.

Declaration and final submission

Review the Declaration and, if necessary, update the contact information.

The contact information listed here is the insurance commissioner's only point of contact for premium tax purposes; please make sure the information is accurate.

Enter the name and title of the officer who has examined the form and declares that to the best of this officer’s knowledge and belief, the information is entirely true, accurate, and complete.

Submit your form to the insurance commissioner by clicking "Final Submission."