For Insurers

Surplus line brokers - 2021 premium tax filing instructions

New for 2021

There are no changes from 2020 for the surplus line broker tax forms.

Filing requirements

All business entities with a surplus line broker license and unaffiliated individuals with a surplus line broker license in the State of Washington during the tax year must complete a form, even if no business was actually transacted within Washington during the tax period. Please review surplus line broker reporting and tax requirements if you are not sure if you need to file.

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 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 are completed automatically.

The Surplus Line Association of Washington (SLA) enters premiums on your behalf as a courtesy; your tax form will not be available to file until they have entered your premiums. The tax contact OIC has on file for your entity will receive an email notification when your premiums have been entered.

The surplus line broker tax form is read-only.

 Important: It is your responsibility as a surplus line broker to ensure your premiums are entered correctly. If you don't agree with the premium amounts entered on the tax form, contact SLA of Washington.

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 that 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."