For Producers

Surplus line broker reporting and tax requirements

How do I file my surplus line insurance coverages?

Surplus line policy data must be submitted to the Surplus Line Association of Washington (www.surpluslines.org). You can call them at 206-682-3409.

Review the Memorandum of Understanding (PDF, 259KB) between the Office of Insurance Commissioner and the Surplus Line Association of Washington.

Who is required to file a premium tax return?

All surplus line broker business entities whose license was active during the tax year are required to file a premium tax return, even if no business was transacted.

Additionally, individuals whose surplus line broker license was active and did not have an active affiliation with a business entity are required to file a premium tax return, even if no business was transacted.

What if I'm a new licensee?

You'll need to establish a user ID and password. Send us your:

  • WAOIC number,
  • Tax contact name,
  • Mailing address,
  • Phone number, and
  • Email address.

Email this information to us.

How do I know in which tax year to report premiums?

Each surplus line broker must file a verified statement (premium tax return) of all surplus line insurance transacted in the previous calendar year. Late filings must be reported in the correct tax year by filing a premium tax amendment. The table below provides guidance to determine to which tax year a premium belongs.

Premium type

Tax year determination

New business/renewalsPolicy effective or bound date, whichever is later
(WAC 284-15-110 (leg.wa.gov))
Endorsements, including cancellationsEndorsement receipt date
Audit premiumsDate audit premiums are collected

When and how do I file my premium tax return?

Your tax return and payment for the previous calendar year are due March 1. You will need to file online.

How do I file online?

First, you'll need a user ID and password. We'll send this to the tax contact person we have on file. If you're not sure who your contact person is, email us.

Second, you need to review filing instructions and file online.

My premiums for the tax year are negative. Why am I not receiving a refund?

Aggregate negative premiums result in a tax obligation of zero. Tax obligations are never negative. However, if you, or your entity, sent OIC advance payments for the tax year, those advance payments will be refunded to you.