For Insurers

Premium tax reporting requirements

Who is required to file a premium tax return?

In Washington state, an electronic tax form must be filed by:

  • All insurers licensed in Washington during the tax year
  • All purchasing groups admitted in Washington
  • All risk retention groups admitted in Washington
  • Surplus line brokers
    • All surplus line broker business entities
    • Unaffiliated individuals with active surplus line licenses active during the tax year
    • A tax form is required even if business wasn't transacted or someone else pays your premium taxes. Review surplus line broker requirements to determine if you are required to file. 
  • Unregistered or unauthorized entities engaged in the business of insurance

How do I file a premium tax return?

User credentials were issued to your entity's tax contact. Not sure who your tax contact is? Use the Filing and Payment Center sign in page to find your tax contact. All you need is your WAOIC number or NAIC number.

How do I file a premium tax return for an unregistered or unauthorized entity?

Please contact our premium tax experts for filing guidance.

How do I know what retaliatory fees or taxes I should report?

If you are a foreign entity and your premium tax form includes a "State of Domicile" reporting column, your entity is subject to retaliation. You can review a list of common retaliatory items for your state on this list:

When are premium tax forms available?

Tax forms are generally available for completion in mid-January. Your tax contact will receive an email when the forms become available.

When are premium tax filings due?

Premium tax filings and payments must be submitted on or before March 1 of each year. When the due date falls on a Saturday or Sunday, the next business day is considered timely.

My organization is entitled to a premium tax refund. How and when do I receive the refund?

When we receive and audit your filing, we determine if your company will have prepayments in the current year. If so, we retain any refund amount up to the total of prepayments for the year. If prepayments aren't due or the refund exceeds the total prepayments, we mail a refund check to your tax contact.

I submitted my company's tax return form, but discovered an error. How do I correct my tax return?

You will need to file an amended tax form.