Insurers and regulated entities

New for 2020

There are no changes from 2019 for the title insurance tax forms.

Filing requirements

All title insurance companies licensed 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.

Our office provides a resource to aid foreign companies in retaliatory reporting. The list is not all-inclusive, but does provide common fees, taxes, assessments, and surcharges that must be reported.

List of fees, assessments and surcharges subject to retaliation (PDF 637.78KB)

Due date

The completed online form and payment must be received by our office 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

Title companies are not subject to premium tax, but must report their premiums.

Premiums reported must be on the same basis as required on the Annual Statement.

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.

Title premiums and fees

Premiums as reported on the annual statement

Premiums entered in this section must match premiums reported for Washington on the State Page Exhibit filed with the National Association of Insurance Commissioners (NAIC).

Fee details

If your company is no longer active in Washington and this is your final return, enter $0 as the Certificate of Authority Renewal Fee.

Fees for foreign title companies

Note: Examples of Other Misc Fees to report on this schedule may include, but are not limited to, fraud fees, cost containment fees, exam fees, or annual service fees.

Summary

The fields in this section are populated from other areas 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 taxes and regulatory surcharge 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."

Open configuration options

New for 2021

There are no changes from 2020 for the title insurance tax forms.

Filing requirements

All title insurance companies licensed 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 our office 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

Title companies are not subject to premium tax, but must report their premiums.

Premiums reported must be on the same basis as required on the Annual Statement.

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.

Title premiums and fees

Premiums as reported on the annual statement

Premiums entered in this section must match premiums reported for Washington on the State Page Exhibit filed with the National Association of Insurance Commissioners (NAIC).

Fee details

If your company is no longer active in Washington and this is your final return, enter $0 as the Certificate of Authority Renewal Fee.

Fees for foreign title companies

Note: Examples of Other Misc Fees to report on this schedule may include, but are not limited to, fraud fees, cost containment fees, exam fees, or annual service fees.

Summary

The fields in this section are populated from other areas 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 taxes and regulatory surcharge 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."

Open configuration options

New for 2022

There are no changes from 2021 for the title insurance tax forms.

Filing requirements

All title insurance companies licensed 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 our office 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

Title companies are not subject to premium tax, but must report their premiums.

Premiums reported must be on the same basis as required on the Annual Statement.

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.

Title premiums and fees

Premiums as reported on the annual statement

Premiums entered in this section must match premiums reported for Washington on the State Page Exhibit filed with the National Association of Insurance Commissioners (NAIC).

Fee details

If your company is no longer active in Washington and this is your final return, enter $0 as the Certificate of Authority Renewal Fee.

Fees for foreign title companies

Note: Examples of Other Misc Fees to report on this schedule may include, but are not limited to, fraud fees, cost containment fees, exam fees, or annual service fees.

Summary

The fields in this section are populated from other areas 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 taxes and regulatory surcharge 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."

Open configuration options

Tax form updates for 2023

There are no changes from 2022 for the property and casualty tax forms.

Filing requirements

If your property and casualty insurance company was licensed in Washington state during the calendar year, you need to file a tax form online. This applies even if your company didn't do business within Washington during that time. We only accept online filings.

Due date

You need to submit your online form and payment on or before March 1 of the following year. If the due date is Saturday or Sunday, you can submit them the next business day.

Warning: Please don't mail us a paper version of the form or any attachments.

Completing your premium tax form

You usually owe taxes on all premiums unless they're exempted on your tax form. If you have questions, please contact us.

• You need to report premiums using the same requirements as the Annual Statement.
• Washington's tax rate is 2%. The form will calculate your taxes automatically.
• Choosing "Print" will print your form exactly as it appears on the screen, even if you have not saved your work.
• Choosing "Save Progress" does not check for errors.

Remember: Save your work before leaving the form. The form won't automatically save your work.

Premium Reporting section

Premiums as Reported on the Annual Statement

With few exceptions, the premiums you enter in this section should match those you report for Washington on the matching lines of the Exhibit of Premiums and Losses (state page) you file with the NAIC.

Excess Bail Bonds are bail bond premiums and fees beyond those you report on the state page. They're not included in Line 24 or 34. Please report these premiums using the unnumbered line under Line 34.

Schedule guidance

Foreign property and casualty companies

Schedule A - Property/Casualty Taxes

Based on what you entered in the Premium Reporting section, the form will automatically fill out some fields on this schedule.

If there's a border around a field, you can edit it. See the table below for details on filling out these fields.

Schedule A instructions for foreign property and casualty companies

Line name	State of domicile	Washington state
Reinsurance Assumed Authorized Company	Report reinsurance assumed from authorized companies	n/a
Reinsurance Assumed Unauthorized Company	Report reinsurance assumed from unauthorized companies	n/a
Dividends Paid to Policyholders	Report dividends your state of domicile allows you to claim	n/a
Losses Paid to Policyholders	Report losses paid your state of domicile allows you to claim	n/a
Other Deductions (specify)	Provide description and amount of deduction allowed, if any	n/a
Health Pool Assessment Available	Enter Health Pool Assessment your state of domicile allows you to claim	Our office fills out this field (see note below)
Property/Casualty Tax Rate	Our office fills out this field with highest allowable tax rate	Our office fills out this field
Variable tax rate adjustment	If you can edit this field, enter an adjustment that correctly calculates the tax on the final line of the schedule	n/a

Note: This schedule shows the Health Pool Assessment Available. If the credit available would reduce taxable premiums below zero, the excess credit goes to the next tax year.

Schedule B - Ocean Marine Taxes

Based on what you entered in the Premium Reporting section, the form will automatically fill out some fields on this schedule.

If there's a border around a field, you can edit it. See the table below for details on filling out these fields.

Schedule B instructions for foreign property and casualty companies

Line name	State of domicile	Washington state
Reinsurance Assumed	Report reinsurance assumed your state of domicile allows you to claim	Report reinsurance assumed
Reinsurance Ceded	Report reinsurance ceded your state of domicile allows you to claim	Report reinsurance ceded
Direct Losses Paid (Deduct Salvage)	Report direct losses paid your state of domicile allows you to claim	Report direct losses paid
Losses Paid on Reinsurance	Report losses paid on reinsurance your state of domicile allows you to claim	Report losses paid on reinsurance
Recoveries on Reinsurance Ceded	Report recoveries on reinsurance ceded your state of domicile allows you to claim	Report recoveries on reinsurance ceded
Ocean Marine Tax Rate	Our office fills out this field with highest allowable tax rate	Our office fills out this field
Variable tax rate adjustment	If you can edit this field, enter an adjustment that correctly calculates the tax on the final line of the schedule	n/a

Schedule C - Fire Marshal and/or Fire Department Taxes

Based on what you entered in the Premium Reporting section, the form will automatically fill out some fields on this schedule.

If there's a border around a field, you can edit it. See the table below for details on filling out these fields.

Schedule C instructions for foreign property and casualty companies

Line name	State of domicile	Washington state
Fire Tax Rate	Our office fills out this field with highest allowable tax rate	n/a
Variable tax rate adjustment	If you can edit this field, enter an adjustment that correctly calculates the tax on the final line of the schedule	n/a

Schedule D - Other Taxes and Credits

Line name	State of domicile	Washington state
Other Taxes Assessed (Specify) (two lines)	Provide a specific description and amount of taxes assessed, if any (see note below)	n/a
Other Credits Allowed (Specify) (two lines)	Provide a specific description and amount of credit allowed, if any	n/a

Note: Examples of taxes to report here include franchise tax, MTA tax, or a minimum tax.

Schedule E - Assessment Credits

We fill out assessments. You cannot edit them. The assessment credit is prorated at 20% per year for five years, unless the remaining credit is less than $1,000.

Example: Your company pays an assessment of $2,000 in calendar year 1.

• Year 1: Credit of $400 used, $1,600 remaining.
• Year 2: Credit of $400 used, $1,200 remaining.
• Year 3: Credit of $400 used, $800 remaining.
• Year 4: Credit of $800 used, $0 remaining.

Schedule E instructions for foreign property and casualty companies

Tax year	State of domicile	Washington state
2022 - 2018	For each year, enter the assessment credit your state domicile allows you to claim	Our office fills out this field
Other	Enter assessment credits before 2018 your state of domicile allows you to claim	n/a

Schedule F - Filing and Miscellaneous Fees

If your company is no longer active in Washington and this is your final return, enter $0 in both columns as the Renewal Fee.

Schedule F instructions for foreign property and casualty companies

Line name	State of domicile	Washington state
Renewal fee	Enter the Certificate of Authority renewal fee your state of domicile charges foreign insurers	Our office fills out this field
Annual Statement filing fee	Enter the annual statement filing fee your state of domicile charges foreign insurers	Our office fills out this field
Fraud Fee	If you can edit this field, enter the fraud fee/assessment from your state of domicile	n/a
Operating Fee	If you can edit this field, enter the operating fee/assessment your state of domicile would charge a foreign insurer	n/a; the Regulatory Surcharge cannot be claimed on the premium tax return
Other Misc Fees (specify) (two lines)	Provide description and amount of other fees your state of domicile charges (see note below)	n/a

Note: Examples of Other Misc Fees include cost containment fees, exam fees, and annual service fees.

Domestic property and casualty companies

Schedule A - Property/Casualty Taxes

Based on what you entered in the Premium Reporting section, the form will automatically fill out most fields on this schedule.

If your company received premiums from unauthorized areas, report them on this schedule.

This schedule shows the Health Pool Assessment Available. If the credit available would reduce taxable premiums below zero, the excess credit goes to the next tax year.

Schedule B - Ocean Marine Taxes

Based on what you entered in the Premium Reporting section, the form will automatically fill out some fields on this schedule.

The following fields are on this schedule:

• Report Reinsurance Assumed
• Reinsurance Ceded
• Direct Losses Paid
• Losses Paid on Reinsurance
• Recoveries on Reinsurance Ceded

Schedule C - Assessment Credits

We fill out assessments. You cannot edit them. The assessment credit is prorated at 20% per year for five years, unless the remaining credit is less than $1,000.

Example: Your company pays an assessment of $2,000 in Year 1.

• Year 1: Credit of $400 used, $1,600 remaining.
• Year 2: Credit of $400 used, $1,200 remaining.
• Year 3: Credit of $400 used, $800 remaining.
• Year 4: Credit of $800 used, $0 remaining.

Schedule D - Filing and Miscellaneous Fees

If your company no longer works in Washington and this is your final return, enter $0 as the Renewal Fee.

Summary

The form will automatically fill out these fields with information from other sections.

If you pay more than the premium taxes you owe, the excess will go toward prepayments for this calendar year. If the excess is more than your prepayments, we'll process it as a refund and notify the tax contact we have on file.

Declaration and final submission

Read the declaration before submitting the form.

If necessary, update the contact information. This information is our only way to contact your company about premium taxes and regulatory surcharges. Enter the name and title of the person who checked that the form is correct and complete.

Choose "Final Submission" to submit your form.

Tax form updates for 2019

The Premium Reporting section on the tax form has been updated to align with the changes to the Exhibit of Premiums and Losses (state page) and now includes Line 29 International.

Filing requirements

If your property and casualty insurance company was licensed in Washington state during the calendar year, you need to file a tax form online. This applies even if your company didn't do business within Washington during that time. We only accept online filings.

Due date

You need to submit your online form and payment on or before March 1 of the following year. If the due date is Saturday or Sunday, you can submit them the next business day.

Warning: Please don't mail us a paper version of the form or any attachments.

Completing your premium tax form

You usually owe taxes on all premiums unless they're exempted on your tax form. If you have questions, please contact us.

• You need to report premiums using the same requirements as the Annual Statement.
• Washington's tax rate is 2%. The form will calculate your taxes automatically.
• Choosing "Print" will print your form exactly as it appears on the screen, even if you have not saved your work.
• Choosing "Save Progress" does not check for errors.

Remember: Save your work before leaving the form. The form won't automatically save your work.

Premium Reporting section

Premiums as Reported on the Annual Statement

With few exceptions, the premiums you enter in this section should match those you report for Washington on the matching lines of the Exhibit of Premiums and Losses (state page) you file with the NAIC.

Excess Bail Bonds are bail bond premiums and fees beyond those you report on the state page. They're not included in Line 24 or 34. Please report these premiums using the unnumbered line under Line 34.

Schedule guidance

Foreign property and casualty companies

Schedule A - Property/Casualty Taxes

Based on what you entered in the Premium Reporting section, the form will automatically fill out some fields on this schedule.

If there's a border around a field, you can edit it. See the table below for details on filling out these fields.

Schedule A instructions for foreign property and casualty companies

Line name	State of domicile	Washington state
Reinsurance Assumed Authorized Company	Report reinsurance assumed from authorized companies	n/a
Reinsurance Assumed Unauthorized Company	Report reinsurance assumed from unauthorized companies	n/a
Dividends Paid to Policyholders	Report dividends your state of domicile allows you to claim	n/a
Losses Paid to Policyholders	Report losses paid your state of domicile allows you to claim	n/a
Other Deductions (specify)	Provide description and amount of deduction allowed, if any	n/a
Health Pool Assessment Available	Enter Health Pool Assessment your state of domicile allows you to claim	Our office fills out this field (see note below)
Property/Casualty Tax Rate	Our office fills out this field with highest allowable tax rate	Our office fills out this field
Variable tax rate adjustment	If you can edit this field, enter an adjustment that correctly calculates the tax on the final line of the schedule	n/a

Note: This schedule shows the Health Pool Assessment Available. If the credit available would reduce taxable premiums below zero, the excess credit goes to the next tax year.

Schedule B - Ocean Marine Taxes

Based on what you entered in the Premium Reporting section, the form will automatically fill out some fields on this schedule.

If there's a border around a field, you can edit it. See the table below for details on filling out these fields.

Schedule B instructions for foreign property and casualty companies

Line name	State of domicile	Washington state
Reinsurance Assumed	Report reinsurance assumed your state of domicile allows you to claim	Report reinsurance assumed
Reinsurance Ceded	Report reinsurance ceded your state of domicile allows you to claim	Report reinsurance ceded
Direct Losses Paid (Deduct Salvage)	Report direct losses paid your state of domicile allows you to claim	Report direct losses paid
Losses Paid on Reinsurance	Report losses paid on reinsurance your state of domicile allows you to claim	Report losses paid on reinsurance
Recoveries on Reinsurance Ceded	Report recoveries on reinsurance ceded your state of domicile allows you to claim	Report recoveries on reinsurance ceded
Ocean Marine Tax Rate	Our office fills out this field with highest allowable tax rate	Our office fills out this field
Variable tax rate adjustment	If you can edit this field, enter an adjustment that correctly calculates the tax on the final line of the schedule	n/a

Schedule C - Fire Marshal and/or Fire Department Taxes

Based on what you entered in the Premium Reporting section, the form will automatically fill out some fields on this schedule.

If there's a border around a field, you can edit it. See the table below for details on filling out these fields.

Schedule C instructions for foreign property and casualty companies

Line name	State of domicile	Washington state
Fire Tax Rate	Our office fills out this field with highest allowable tax rate	n/a
Variable tax rate adjustment	If you can edit this field, enter an adjustment that correctly calculates the tax on the final line of the schedule	n/a

Schedule D - Other Taxes and Credits

Line name	State of domicile	Washington state
Other Taxes Assessed (Specify) (two lines)	Provide a specific description and amount of taxes assessed, if any (see note below)	n/a
Other Credits Allowed (Specify) (two lines)	Provide a specific description and amount of credit allowed, if any	n/a

Note: Examples of taxes to report here include franchise tax, MTA tax, or a minimum tax.

Schedule E - Assessment Credits

We fill out assessments. You cannot edit them. The assessment credit is prorated at 20% per year for five years, unless the remaining credit is less than $1,000.

Example: Your company pays an assessment of $2,000 in calendar year 1.

• Year 1: Credit of $400 used, $1,600 remaining.
• Year 2: Credit of $400 used, $1,200 remaining.
• Year 3: Credit of $400 used, $800 remaining.
• Year 4: Credit of $800 used, $0 remaining.

Schedule E instructions for foreign property and casualty companies

Tax year	State of domicile	Washington state
2022 - 2018	For each year, enter the assessment credit your state domicile allows you to claim	Our office fills out this field
Other	Enter assessment credits before 2018 your state of domicile allows you to claim	n/a

Schedule F - Filing and Miscellaneous Fees

If your company is no longer active in Washington and this is your final return, enter $0 in both columns as the Renewal Fee.

Schedule F instructions for foreign property and casualty companies

Line name	State of domicile	Washington state
Renewal fee	Enter the Certificate of Authority renewal fee your state of domicile charges foreign insurers	Our office fills out this field
Annual Statement filing fee	Enter the annual statement filing fee your state of domicile charges foreign insurers	Our office fills out this field
Fraud Fee	If you can edit this field, enter the fraud fee/assessment from your state of domicile	n/a
Operating Fee	If you can edit this field, enter the operating fee/assessment your state of domicile would charge a foreign insurer	n/a; the Regulatory Surcharge cannot be claimed on the premium tax return
Other Misc Fees (specify) (two lines)	Provide description and amount of other fees your state of domicile charges (see note below)	n/a

Note: Examples of Other Misc Fees include cost containment fees, exam fees, and annual service fees.

Domestic property and casualty companies

Schedule A - Property/Casualty Taxes

Based on what you entered in the Premium Reporting section, the form will automatically fill out most fields on this schedule.

If your company received premiums from unauthorized areas, report them on this schedule.

This schedule shows the Health Pool Assessment Available. If the credit available would reduce taxable premiums below zero, the excess credit goes to the next tax year.

Schedule B - Ocean Marine Taxes

Based on what you entered in the Premium Reporting section, the form will automatically fill out some fields on this schedule.

The following fields are on this schedule:

• Report Reinsurance Assumed
• Reinsurance Ceded
• Direct Losses Paid
• Losses Paid on Reinsurance
• Recoveries on Reinsurance Ceded

Schedule C - Assessment Credits

We fill out assessments. You cannot edit them. The assessment credit is prorated at 20% per year for five years, unless the remaining credit is less than $1,000.

Example: Your company pays an assessment of $2,000 in Year 1.

• Year 1: Credit of $400 used, $1,600 remaining.
• Year 2: Credit of $400 used, $1,200 remaining.
• Year 3: Credit of $400 used, $800 remaining.
• Year 4: Credit of $800 used, $0 remaining.

Schedule D - Filing and Miscellaneous Fees

If your company no longer works in Washington and this is your final return, enter $0 as the Renewal Fee.

Summary

The form will automatically fill out these fields with information from other sections.

If you pay more than the premium taxes you owe, the excess will go toward prepayments for this calendar year. If the excess is more than your prepayments, we'll process it as a refund and notify the tax contact we have on file.

Declaration and final submission

Read the declaration before submitting the form.

If necessary, update the contact information. This information is our only way to contact your company about premium taxes and regulatory surcharges. Enter the name and title of the person who checked that the form is correct and complete.

Choose "Final Submission" to submit your form.

Tax form updates for 2020

There are no changes from 2019 for the property and casualty tax forms.

Filing requirements

If your property and casualty insurance company was licensed in Washington state during the calendar year, you need to file a tax form online. This applies even if your company didn't do business within Washington during that time. We only accept online filings.

Due date

You need to submit your online form and payment on or before March 1 of the following year. If the due date is Saturday or Sunday, you can submit them the next business day.

Warning: Please don't mail us a paper version of the form or any attachments.

Completing your premium tax form

You usually owe taxes on all premiums unless they're exempted on your tax form. If you have questions, please contact us.

• You need to report premiums using the same requirements as the Annual Statement.
• Washington's tax rate is 2%. The form will calculate your taxes automatically.
• Choosing "Print" will print your form exactly as it appears on the screen, even if you have not saved your work.
• Choosing "Save Progress" does not check for errors.

Remember: Save your work before leaving the form. The form won't automatically save your work.

Premium Reporting section

Premiums as Reported on the Annual Statement

With few exceptions, the premiums you enter in this section should match those you report for Washington on the matching lines of the Exhibit of Premiums and Losses (state page) you file with the NAIC.

Excess Bail Bonds are bail bond premiums and fees beyond those you report on the state page. They're not included in Line 24 or 34. Please report these premiums using the unnumbered line under Line 34.

Schedule guidance

Foreign property and casualty companies

Schedule A - Property/Casualty Taxes

Based on what you entered in the Premium Reporting section, the form will automatically fill out some fields on this schedule.

If there's a border around a field, you can edit it. See the table below for details on filling out these fields.

Schedule A instructions for foreign property and casualty companies

Line name	State of domicile	Washington state
Reinsurance Assumed Authorized Company	Report reinsurance assumed from authorized companies	n/a
Reinsurance Assumed Unauthorized Company	Report reinsurance assumed from unauthorized companies	n/a
Dividends Paid to Policyholders	Report dividends your state of domicile allows you to claim	n/a
Losses Paid to Policyholders	Report losses paid your state of domicile allows you to claim	n/a
Other Deductions (specify)	Provide description and amount of deduction allowed, if any	n/a
Health Pool Assessment Available	Enter Health Pool Assessment your state of domicile allows you to claim	Our office fills out this field (see note below)
Property/Casualty Tax Rate	Our office fills out this field with highest allowable tax rate	Our office fills out this field
Variable tax rate adjustment	If you can edit this field, enter an adjustment that correctly calculates the tax on the final line of the schedule	n/a

Note: This schedule shows the Health Pool Assessment Available. If the credit available would reduce taxable premiums below zero, the excess credit goes to the next tax year.

Schedule B - Ocean Marine Taxes

Based on what you entered in the Premium Reporting section, the form will automatically fill out some fields on this schedule.

If there's a border around a field, you can edit it. See the table below for details on filling out these fields.

Schedule B instructions for foreign property and casualty companies

Line name	State of domicile	Washington state
Reinsurance Assumed	Report reinsurance assumed your state of domicile allows you to claim	Report reinsurance assumed
Reinsurance Ceded	Report reinsurance ceded your state of domicile allows you to claim	Report reinsurance ceded
Direct Losses Paid (Deduct Salvage)	Report direct losses paid your state of domicile allows you to claim	Report direct losses paid
Losses Paid on Reinsurance	Report losses paid on reinsurance your state of domicile allows you to claim	Report losses paid on reinsurance
Recoveries on Reinsurance Ceded	Report recoveries on reinsurance ceded your state of domicile allows you to claim	Report recoveries on reinsurance ceded
Ocean Marine Tax Rate	Our office fills out this field with highest allowable tax rate	Our office fills out this field
Variable tax rate adjustment	If you can edit this field, enter an adjustment that correctly calculates the tax on the final line of the schedule	n/a

Schedule C - Fire Marshal and/or Fire Department Taxes

Based on what you entered in the Premium Reporting section, the form will automatically fill out some fields on this schedule.

If there's a border around a field, you can edit it. See the table below for details on filling out these fields.

Schedule C instructions for foreign property and casualty companies

Line name	State of domicile	Washington state
Fire Tax Rate	Our office fills out this field with highest allowable tax rate	n/a
Variable tax rate adjustment	If you can edit this field, enter an adjustment that correctly calculates the tax on the final line of the schedule	n/a

Schedule D - Other Taxes and Credits

Line name	State of domicile	Washington state
Other Taxes Assessed (Specify) (two lines)	Provide a specific description and amount of taxes assessed, if any (see note below)	n/a
Other Credits Allowed (Specify) (two lines)	Provide a specific description and amount of credit allowed, if any	n/a

Note: Examples of taxes to report here include franchise tax, MTA tax, or a minimum tax.

Schedule E - Assessment Credits

We fill out assessments. You cannot edit them. The assessment credit is prorated at 20% per year for five years, unless the remaining credit is less than $1,000.

Example: Your company pays an assessment of $2,000 in calendar year 1.

• Year 1: Credit of $400 used, $1,600 remaining.
• Year 2: Credit of $400 used, $1,200 remaining.
• Year 3: Credit of $400 used, $800 remaining.
• Year 4: Credit of $800 used, $0 remaining.

Schedule E instructions for foreign property and casualty companies

Tax year	State of domicile	Washington state
2022 - 2018	For each year, enter the assessment credit your state domicile allows you to claim	Our office fills out this field
Other	Enter assessment credits before 2018 your state of domicile allows you to claim	n/a

Schedule F - Filing and Miscellaneous Fees

If your company is no longer active in Washington and this is your final return, enter $0 in both columns as the Renewal Fee.

Schedule F instructions for foreign property and casualty companies

Line name	State of domicile	Washington state
Renewal fee	Enter the Certificate of Authority renewal fee your state of domicile charges foreign insurers	Our office fills out this field
Annual Statement filing fee	Enter the annual statement filing fee your state of domicile charges foreign insurers	Our office fills out this field
Fraud Fee	If you can edit this field, enter the fraud fee/assessment from your state of domicile	n/a
Operating Fee	If you can edit this field, enter the operating fee/assessment your state of domicile would charge a foreign insurer	n/a; the Regulatory Surcharge cannot be claimed on the premium tax return
Other Misc Fees (specify) (two lines)	Provide description and amount of other fees your state of domicile charges (see note below)	n/a

Note: Examples of Other Misc Fees include cost containment fees, exam fees, and annual service fees.

Domestic property and casualty companies

Schedule A - Property/Casualty Taxes

Based on what you entered in the Premium Reporting section, the form will automatically fill out most fields on this schedule.

If your company received premiums from unauthorized areas, report them on this schedule.

This schedule shows the Health Pool Assessment Available. If the credit available would reduce taxable premiums below zero, the excess credit goes to the next tax year.

Schedule B - Ocean Marine Taxes

Based on what you entered in the Premium Reporting section, the form will automatically fill out some fields on this schedule.

The following fields are on this schedule:

• Report Reinsurance Assumed
• Reinsurance Ceded
• Direct Losses Paid
• Losses Paid on Reinsurance
• Recoveries on Reinsurance Ceded

Schedule C - Assessment Credits

We fill out assessments. You cannot edit them. The assessment credit is prorated at 20% per year for five years, unless the remaining credit is less than $1,000.

Example: Your company pays an assessment of $2,000 in Year 1.

• Year 1: Credit of $400 used, $1,600 remaining.
• Year 2: Credit of $400 used, $1,200 remaining.
• Year 3: Credit of $400 used, $800 remaining.
• Year 4: Credit of $800 used, $0 remaining.

Schedule D - Filing and Miscellaneous Fees

If your company no longer works in Washington and this is your final return, enter $0 as the Renewal Fee.

Summary

The form will automatically fill out these fields with information from other sections.

If you pay more than the premium taxes you owe, the excess will go toward prepayments for this calendar year. If the excess is more than your prepayments, we'll process it as a refund and notify the tax contact we have on file.

Declaration and final submission

Read the declaration before submitting the form.

If necessary, update the contact information. This information is our only way to contact your company about premium taxes and regulatory surcharges. Enter the name and title of the person who checked that the form is correct and complete.

Choose "Final Submission" to submit your form.

Tax form updates for 2021

There are no changes from 2020 for the property and casualty tax forms.

Filing requirements

If your property and casualty insurance company was licensed in Washington state during the calendar year, you need to file a tax form online. This applies even if your company didn't do business within Washington during that time. We only accept online filings.

Due date

You need to submit your online form and payment on or before March 1 of the following year. If the due date is Saturday or Sunday, you can submit them the next business day.

Warning: Please don't mail us a paper version of the form or any attachments.

Completing your premium tax form

You usually owe taxes on all premiums unless they're exempted on your tax form. If you have questions, please contact us.

• You need to report premiums using the same requirements as the Annual Statement.
• Washington's tax rate is 2%. The form will calculate your taxes automatically.
• Choosing "Print" will print your form exactly as it appears on the screen, even if you have not saved your work.
• Choosing "Save Progress" does not check for errors.

Remember: Save your work before leaving the form. The form won't automatically save your work.

Premium Reporting section

Premiums as Reported on the Annual Statement

With few exceptions, the premiums you enter in this section should match those you report for Washington on the matching lines of the Exhibit of Premiums and Losses (state page) you file with the NAIC.

Excess Bail Bonds are bail bond premiums and fees beyond those you report on the state page. They're not included in Line 24 or 34. Please report these premiums using the unnumbered line under Line 34.

Schedule guidance

Foreign property and casualty companies

Schedule A - Property/Casualty Taxes

Based on what you entered in the Premium Reporting section, the form will automatically fill out some fields on this schedule.

If there's a border around a field, you can edit it. See the table below for details on filling out these fields.

Schedule A instructions for foreign property and casualty companies

Line name	State of domicile	Washington state
Reinsurance Assumed Authorized Company	Report reinsurance assumed from authorized companies	n/a
Reinsurance Assumed Unauthorized Company	Report reinsurance assumed from unauthorized companies	n/a
Dividends Paid to Policyholders	Report dividends your state of domicile allows you to claim	n/a
Losses Paid to Policyholders	Report losses paid your state of domicile allows you to claim	n/a
Other Deductions (specify)	Provide description and amount of deduction allowed, if any	n/a
Health Pool Assessment Available	Enter Health Pool Assessment your state of domicile allows you to claim	Our office fills out this field (see note below)
Property/Casualty Tax Rate	Our office fills out this field with highest allowable tax rate	Our office fills out this field
Variable tax rate adjustment	If you can edit this field, enter an adjustment that correctly calculates the tax on the final line of the schedule	n/a

Note: This schedule shows the Health Pool Assessment Available. If the credit available would reduce taxable premiums below zero, the excess credit goes to the next tax year.

Schedule B - Ocean Marine Taxes

Based on what you entered in the Premium Reporting section, the form will automatically fill out some fields on this schedule.

If there's a border around a field, you can edit it. See the table below for details on filling out these fields.

Schedule B instructions for foreign property and casualty companies

Line name	State of domicile	Washington state
Reinsurance Assumed	Report reinsurance assumed your state of domicile allows you to claim	Report reinsurance assumed
Reinsurance Ceded	Report reinsurance ceded your state of domicile allows you to claim	Report reinsurance ceded
Direct Losses Paid (Deduct Salvage)	Report direct losses paid your state of domicile allows you to claim	Report direct losses paid
Losses Paid on Reinsurance	Report losses paid on reinsurance your state of domicile allows you to claim	Report losses paid on reinsurance
Recoveries on Reinsurance Ceded	Report recoveries on reinsurance ceded your state of domicile allows you to claim	Report recoveries on reinsurance ceded
Ocean Marine Tax Rate	Our office fills out this field with highest allowable tax rate	Our office fills out this field
Variable tax rate adjustment	If you can edit this field, enter an adjustment that correctly calculates the tax on the final line of the schedule	n/a

Schedule C - Fire Marshal and/or Fire Department Taxes

Based on what you entered in the Premium Reporting section, the form will automatically fill out some fields on this schedule.

If there's a border around a field, you can edit it. See the table below for details on filling out these fields.

Schedule C instructions for foreign property and casualty companies

Line name	State of domicile	Washington state
Fire Tax Rate	Our office fills out this field with highest allowable tax rate	n/a
Variable tax rate adjustment	If you can edit this field, enter an adjustment that correctly calculates the tax on the final line of the schedule	n/a

Schedule D - Other Taxes and Credits

Line name	State of domicile	Washington state
Other Taxes Assessed (Specify) (two lines)	Provide a specific description and amount of taxes assessed, if any (see note below)	n/a
Other Credits Allowed (Specify) (two lines)	Provide a specific description and amount of credit allowed, if any	n/a

Note: Examples of taxes to report here include franchise tax, MTA tax, or a minimum tax.

Schedule E - Assessment Credits

We fill out assessments. You cannot edit them. The assessment credit is prorated at 20% per year for five years, unless the remaining credit is less than $1,000.

Example: Your company pays an assessment of $2,000 in calendar year 1.

• Year 1: Credit of $400 used, $1,600 remaining.
• Year 2: Credit of $400 used, $1,200 remaining.
• Year 3: Credit of $400 used, $800 remaining.
• Year 4: Credit of $800 used, $0 remaining.

Schedule E instructions for foreign property and casualty companies

Tax year	State of domicile	Washington state
2022 - 2018	For each year, enter the assessment credit your state domicile allows you to claim	Our office fills out this field
Other	Enter assessment credits before 2018 your state of domicile allows you to claim	n/a

Schedule F - Filing and Miscellaneous Fees

If your company is no longer active in Washington and this is your final return, enter $0 in both columns as the Renewal Fee.

Schedule F instructions for foreign property and casualty companies

Line name	State of domicile	Washington state
Renewal fee	Enter the Certificate of Authority renewal fee your state of domicile charges foreign insurers	Our office fills out this field
Annual Statement filing fee	Enter the annual statement filing fee your state of domicile charges foreign insurers	Our office fills out this field
Fraud Fee	If you can edit this field, enter the fraud fee/assessment from your state of domicile	n/a
Operating Fee	If you can edit this field, enter the operating fee/assessment your state of domicile would charge a foreign insurer	n/a; the Regulatory Surcharge cannot be claimed on the premium tax return
Other Misc Fees (specify) (two lines)	Provide description and amount of other fees your state of domicile charges (see note below)	n/a

Note: Examples of Other Misc Fees include cost containment fees, exam fees, and annual service fees.

Domestic property and casualty companies

Schedule A - Property/Casualty Taxes

Based on what you entered in the Premium Reporting section, the form will automatically fill out most fields on this schedule.

If your company received premiums from unauthorized areas, report them on this schedule.

This schedule shows the Health Pool Assessment Available. If the credit available would reduce taxable premiums below zero, the excess credit goes to the next tax year.

Schedule B - Ocean Marine Taxes

Based on what you entered in the Premium Reporting section, the form will automatically fill out some fields on this schedule.

The following fields are on this schedule:

• Report Reinsurance Assumed
• Reinsurance Ceded
• Direct Losses Paid
• Losses Paid on Reinsurance
• Recoveries on Reinsurance Ceded

Schedule C - Assessment Credits

We fill out assessments. You cannot edit them. The assessment credit is prorated at 20% per year for five years, unless the remaining credit is less than $1,000.

Example: Your company pays an assessment of $2,000 in Year 1.

• Year 1: Credit of $400 used, $1,600 remaining.
• Year 2: Credit of $400 used, $1,200 remaining.
• Year 3: Credit of $400 used, $800 remaining.
• Year 4: Credit of $800 used, $0 remaining.

Schedule D - Filing and Miscellaneous Fees

If your company no longer works in Washington and this is your final return, enter $0 as the Renewal Fee.

Summary

The form will automatically fill out these fields with information from other sections.

If you pay more than the premium taxes you owe, the excess will go toward prepayments for this calendar year. If the excess is more than your prepayments, we'll process it as a refund and notify the tax contact we have on file.

Declaration and final submission

Read the declaration before submitting the form.

If necessary, update the contact information. This information is our only way to contact your company about premium taxes and regulatory surcharges. Enter the name and title of the person who checked that the form is correct and complete.

Choose "Final Submission" to submit your form.

Tax form updates for 2022

We updated the property and casualty tax forms to match the National Association of Insurance Commissioners' (NAIC) annual statement format.

We added the following lines:

• 11.1 Medical Professional Liability - Occurrence
• 11.2 Medical Professional Liability - Claims-Made
• 13.1 Comprehensive (hospital and medical) ind
• 13.2 Comprehensive (hospital and medical) group (b)
• 15.9 Other Health (b)
• 18.1 Products Liability - Occurrence
• 18.2 Products Liability - Claims Made

Additionally, we changed the names of lines 15.1 to 15.7.

Filing requirements

If your property and casualty insurance company was licensed in Washington state during the calendar year, you need to file a tax form online. This applies even if your company didn't do business within Washington during that time. We only accept online filings.

Due date

You need to submit your online form and payment on or before March 1 of the following year. If the due date is Saturday or Sunday, you can submit them the next business day.

Warning: Please don't mail us a paper version of the form or any attachments.

Completing your premium tax form

You usually owe taxes on all premiums unless they're exempted on your tax form. If you have questions, please contact us.

• You need to report premiums using the same requirements as the Annual Statement.
• Washington's tax rate is 2%. The form will calculate your taxes automatically.
• Choosing "Print" will print your form exactly as it appears on the screen, even if you have not saved your work.
• Choosing "Save Progress" does not check for errors.

Remember: Save your work before leaving the form. The form won't automatically save your work.

Premium Reporting section

Premiums as Reported on the Annual Statement

With few exceptions, the premiums you enter in this section should match those you report for Washington on the matching lines of the Exhibit of Premiums and Losses (state page) you file with the NAIC.

Excess Bail Bonds are bail bond premiums and fees beyond those you report on the state page. They're not included in Line 24 or 34. Please report these premiums using the unnumbered line under Line 34.

Schedule guidance

Foreign property and casualty companies

Schedule A - Property/Casualty Taxes

Based on what you entered in the Premium Reporting section, the form will automatically fill out some fields on this schedule.

If there's a border around a field, you can edit it. See the table below for details on filling out these fields.

Schedule A instructions for foreign property and casualty companies

Line name	State of domicile	Washington state
Reinsurance Assumed Authorized Company	Report reinsurance assumed from authorized companies	n/a
Reinsurance Assumed Unauthorized Company	Report reinsurance assumed from unauthorized companies	n/a
Dividends Paid to Policyholders	Report dividends your state of domicile allows you to claim	n/a
Losses Paid to Policyholders	Report losses paid your state of domicile allows you to claim	n/a
Other Deductions (specify)	Provide description and amount of deduction allowed, if any	n/a
Health Pool Assessment Available	Enter Health Pool Assessment your state of domicile allows you to claim	Our office fills out this field (see note below)
Property/Casualty Tax Rate	Our office fills out this field with highest allowable tax rate	Our office fills out this field
Variable tax rate adjustment	If you can edit this field, enter an adjustment that correctly calculates the tax on the final line of the schedule	n/a

Note: This schedule shows the Health Pool Assessment Available. If the credit available would reduce taxable premiums below zero, the excess credit goes to the next tax year.

Schedule B - Ocean Marine Taxes

Based on what you entered in the Premium Reporting section, the form will automatically fill out some fields on this schedule.

If there's a border around a field, you can edit it. See the table below for details on filling out these fields.

Schedule B instructions for foreign property and casualty companies

Line name	State of domicile	Washington state
Reinsurance Assumed	Report reinsurance assumed your state of domicile allows you to claim	Report reinsurance assumed
Reinsurance Ceded	Report reinsurance ceded your state of domicile allows you to claim	Report reinsurance ceded
Direct Losses Paid (Deduct Salvage)	Report direct losses paid your state of domicile allows you to claim	Report direct losses paid
Losses Paid on Reinsurance	Report losses paid on reinsurance your state of domicile allows you to claim	Report losses paid on reinsurance
Recoveries on Reinsurance Ceded	Report recoveries on reinsurance ceded your state of domicile allows you to claim	Report recoveries on reinsurance ceded
Ocean Marine Tax Rate	Our office fills out this field with highest allowable tax rate	Our office fills out this field
Variable tax rate adjustment	If you can edit this field, enter an adjustment that correctly calculates the tax on the final line of the schedule	n/a

Schedule C - Fire Marshal and/or Fire Department Taxes

Based on what you entered in the Premium Reporting section, the form will automatically fill out some fields on this schedule.

If there's a border around a field, you can edit it. See the table below for details on filling out these fields.

Schedule C instructions for foreign property and casualty companies

Line name	State of domicile	Washington state
Fire Tax Rate	Our office fills out this field with highest allowable tax rate	n/a
Variable tax rate adjustment	If you can edit this field, enter an adjustment that correctly calculates the tax on the final line of the schedule	n/a

Schedule D - Other Taxes and Credits

Line name	State of domicile	Washington state
Other Taxes Assessed (Specify) (two lines)	Provide a specific description and amount of taxes assessed, if any (see note below)	n/a
Other Credits Allowed (Specify) (two lines)	Provide a specific description and amount of credit allowed, if any	n/a

Note: Examples of taxes to report here include franchise tax, MTA tax, or a minimum tax.

Schedule E - Assessment Credits

We fill out assessments. You cannot edit them. The assessment credit is prorated at 20% per year for five years, unless the remaining credit is less than $1,000.

Example: Your company pays an assessment of $2,000 in calendar year 1.

• Year 1: Credit of $400 used, $1,600 remaining.
• Year 2: Credit of $400 used, $1,200 remaining.
• Year 3: Credit of $400 used, $800 remaining.
• Year 4: Credit of $800 used, $0 remaining.

Schedule E instructions for foreign property and casualty companies

Tax year	State of domicile	Washington state
2022 - 2018	For each year, enter the assessment credit your state domicile allows you to claim	Our office fills out this field
Other	Enter assessment credits before 2018 your state of domicile allows you to claim	n/a

Schedule F - Filing and Miscellaneous Fees

If your company is no longer active in Washington and this is your final return, enter $0 in both columns as the Renewal Fee.

Schedule F instructions for foreign property and casualty companies

Line name	State of domicile	Washington state
Renewal fee	Enter the Certificate of Authority renewal fee your state of domicile charges foreign insurers	Our office fills out this field
Annual Statement filing fee	Enter the annual statement filing fee your state of domicile charges foreign insurers	Our office fills out this field
Fraud Fee	If you can edit this field, enter the fraud fee/assessment from your state of domicile	n/a
Operating Fee	If you can edit this field, enter the operating fee/assessment your state of domicile would charge a foreign insurer	n/a; the Regulatory Surcharge cannot be claimed on the premium tax return
Other Misc Fees (specify) (two lines)	Provide description and amount of other fees your state of domicile charges (see note below)	n/a

Note: Examples of Other Misc Fees include cost containment fees, exam fees, and annual service fees.

Domestic property and casualty companies

Schedule A - Property/Casualty Taxes

Based on what you entered in the Premium Reporting section, the form will automatically fill out most fields on this schedule.

If your company received premiums from unauthorized areas, report them on this schedule.

This schedule shows the Health Pool Assessment Available. If the credit available would reduce taxable premiums below zero, the excess credit goes to the next tax year.

Schedule B - Ocean Marine Taxes

Based on what you entered in the Premium Reporting section, the form will automatically fill out some fields on this schedule.

The following fields are on this schedule:

• Report Reinsurance Assumed
• Reinsurance Ceded
• Direct Losses Paid
• Losses Paid on Reinsurance
• Recoveries on Reinsurance Ceded

Schedule C - Assessment Credits

We fill out assessments. You cannot edit them. The assessment credit is prorated at 20% per year for five years, unless the remaining credit is less than $1,000.

Example: Your company pays an assessment of $2,000 in Year 1.

• Year 1: Credit of $400 used, $1,600 remaining.
• Year 2: Credit of $400 used, $1,200 remaining.
• Year 3: Credit of $400 used, $800 remaining.
• Year 4: Credit of $800 used, $0 remaining.

Schedule D - Filing and Miscellaneous Fees

If your company no longer works in Washington and this is your final return, enter $0 as the Renewal Fee.

Summary

The form will automatically fill out these fields with information from other sections.

If you pay more than the premium taxes you owe, the excess will go toward prepayments for this calendar year. If the excess is more than your prepayments, we'll process it as a refund and notify the tax contact we have on file.

Declaration and final submission

Read the declaration before submitting the form.

If necessary, update the contact information. This information is our only way to contact your company about premium taxes and regulatory surcharges. Enter the name and title of the person who checked that the form is correct and complete.

Choose "Final Submission" to submit your form.

New for 2023

Life and disability tax forms were updated to match the NAIC's annual statement format. The premiums and annuities, and accident and health sections on page 1 were renamed and renumbered.

The Office of Insurance Commissioner (OIC) provides a resource to aid foreign companies in retaliatory reporting. The list is not all-inclusive, but does provide common fees, assessments, and surcharges that must be reported.

List of fees, assessments and surcharges subject to retaliation (PDF 637.78KB)

Filing requirements

All life and disability insurance companies licensed 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 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

Tax is generally due on all premiums, unless specifically exempted on the tax form. If you have questions, please contact us.

Premiums reported must be on the same basis as required on the Annual Statement.

The tax rate is 2%. Calculations 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.

Clicking 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.

Premium Reporting section

Premiums and Annuities as Reported on the Annual Statement

Life and annuity premiums entered in this section should, with few exceptions, match premiums reported for Washington on the corresponding lines of the Life Insurance (state) page filed with the National Association of Insurance Commissioners (NAIC).

Accident and health premiums entered in this section should, with few exceptions, match premiums reported for Washington on the corresponding lines of the Accident and Health Insurance (state) page filed with the NAIC.

Premiums and Annuities - Additional Detail

Premiums reported in this section are not in addition to premiums reported in the previous section; they are a subset of those premiums.

The purpose of breaking out the premiums is to allow us to accurately apply taxes and tax exemptions to the proper premiums. Premiums reported in this section capture detail not available on the Life Insurance Part 1 and Accident and Health Insurance pages of the Annual Statement. These premiums are carried through to the appropriate schedules.

Non-Exchange Premiums

• Qualified Life premiums are certain products issued that are exempt or qualified under certain sections of the internal revenue code.
• Qualified Life Dividends are from certain products issued that are exempt or qualified under certain sections of the internal revenue code.
• Qualified Annuity premiums are certain products issued that are exempt or qualified under certain sections of the internal revenue code.
• Qualified Annuity Dividends are from certain products issued that are exempt or qualified under certain sections of the internal revenue code.
• Adult Dental premiums entered are used to reduce the taxable premiums on Schedule C.
• Qualified Pediatric Dental Kids Only (Non-Exchange) premiums are for informational purposes only.
• Qualified Stand-Alone Family Dental - Individual Market premiums are for informational purposes only.
• Qualified Stand-Alone Family Dental - Small Group Market premiums are for informational purposes only.
• Qualified Stand-Alone Family Dental - Large Group Market premiums entered are used to reduce the taxable premiums on Schedule C.
• Non-Qualified Pediatric Dental premiums entered are used to reduce the taxable premiums on Schedule C.

Exchange Premiums

Tax revenue from all WA Exchange premiums is required to be deposited into an account separate from other tax revenue at the state treasury.

• Qualified Health Plan premiums reflect plans offered through the WA Exchange and are taxed on Schedule D.
• Adult Dental premiums reflect plans offered through the WA Exchange and reduces the taxable premium on Schedule D. In 2016, no stand-alone adult dental plans were offered through the Exchange.
• Qualified Pediatric Dental Kids Only premiums reflect plans offered through the WA Exchange and are taxed on Schedule D.
• Qualified Stand-Alone Family Dental - Individual Market premiums reflect plans offered through the WA Exchange and are taxed on Schedule D.
• Qualified Stand-Alone Family Dental - Small Group Market premiums reflect plans offered through the WA Exchange and are taxed on Schedule D.
• Qualified Stand-Alone Family Dental - Large Group Market premiums entered are used to reduce the taxable premiums on Schedule D.

Schedule guidance

Foreign life and disability companies

Schedule A - Life Premium Taxes

Some fields on this schedule are populated from the Premium Reporting section of the tax form.

Editable fields are indicated on the tax form by a border around the field. Refer to the table below for entry details for these fields.

Schedule A instructions for foreign life and disability companies

Line name	State of domicile	State of Washington
Army and Air Force Exchange Service (AAFES) Group Life Premiums	Enter AAFES Group Life premiums received	Enter AAFES Group Life premiums received
Qualified Life Premiums	Report qualified life premiums your state of domicile allows to be claimed	Populated from Premium Reporting section
Other Deductions (specify) (two rows)	Provide description and amount of deduction allowed, if any	n/a
Life Tax Rate	Pre-populated by the OIC with 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	n/a

Schedule B - Annuity Taxes

Some fields on this schedule are populated from the Premium Reporting section of the tax form.

Editable fields are indicated on the tax form by a border around the field. Refer to the table below for entry details for these fields.

Schedule B instructions for foreign life and disability companies

Line name	State of domicile	State of Washington
Qualified Annuities	Report qualified annuity premiums your state of domicile allows to be claimed	Populated from Premium Reporting section
Other Deductions (specify)	Provide description and amount of deduction allowed, if any	n/a
Annuity Tax Rate	Pre-populated by the OIC with 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	n/a

Schedule C - Non-Exchange Accident and Health Taxes

Some fields on this schedule are populated from the Premium Reporting section of the tax form.

Editable fields are indicated on the tax form by a border around the field. Refer to the table below for entry details for these fields.

Schedule C instructions for foreign life and disability companies

Line name	State of domicile	State of Washington
AAFES Group Accidental Death and Dismemberment Premiums	Enter AAFES Group Accidental Death and Dismemberment premiums received	Enter AAFES Group Accidental Death and Dismemberment premiums received
Other Deductions (specify) (two rows)	Provide description and amount of deduction allowed, if any	n/a
Adult Dental (Non-Exchange)	Report Adult Dental premiums your state of domicile allows to be claimed	Populated from Premium Reporting section
Qualified Stand-Alone Family Dental - Large Group Market (Non-Exchange)	Report Qualified Stand-Alone Family Dental - Large Group Market premiums your state of domicile allows to be claimed	Populated from Premium Reporting section
Non-Qualified Pediatric Dental (Non-Exchange)	Report Non-Qualified Pediatric Dental premiums your state of domicile allows to be claimed	Populated from Premium Reporting section
Health Pool Assessment	Enter Health Pool Assessment your state of domicile allows to be claimed	Pre-populated by the OIC (see note below)
Accident and Health Tax Rate	Pre-populated by the OIC with 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	n/a

Note: The Health Pool Assessment Available is displayed on this schedule. If the credit available would reduce taxable premiums below zero, the excess credit is carried to Schedule D. If there are no premiums reported on Schedule D, the excess credit is carried forward to the next tax year.

Schedule D - Exchange Accident and Health Taxes

Some fields on this schedule are populated from the Premium Reporting section of the tax form.

Editable fields are indicated on the tax form by a border around the field. Refer to the table below for entry details for these fields.

Schedule D instructions for foreign life and disability companies

Line Name	State of Domicile	State of Washington
Adult Dental	Report Adult Dental Exchange premiums your state of domicile allows to be claimed	Populated from Premium Reporting section
Qualified Stand-Alone Family Dental - Large Group Market	Report Qualified Stand-Alone Family Dental - Large Group Market Exchange premiums your state of domicile allows to be claimed	Populated from Premium Reporting section
Other Deductions (specify) (two rows)	Provide description and amount of deduction allowed, if any	n/a
Health Pool Assessment	Enter Health Pool Assessment your state of domicile allows to be claimed	Pre-populated by the OIC (see note below)
Accident and Health Tax Rate	Pre-populated by the OIC with 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	n/a

Note: The Health Pool Assessment Available, after being applied in Schedule C, is displayed on this schedule. If the credit available would reduce taxable premiums below zero, the excess credit is carried forward to the next tax year.

Schedule E - Other Taxes and Credits

Schedule E instructions for foreign life and disability companies

Line name	State of domicile	State of Washington
Other Taxes Assessed (Specify) (two rows)	Provide a specific description and amount of taxes assessed, if any (see note below)	n/a
Other Credit Allowed (Specify) (two rows)	Provide a specific description and amount of credit allowed, if any	n/a

Note: Examples of taxes to report here may include, but are not limited to, franchise tax or a minimum tax.

Schedule F - Life and Disability Assessment Credits

The assessment credit is pre-populated by the OIC and cannot be edited. The assessment credit is prorated at 20% per year for five years, unless the credit balance falls under $1,000.

Example: Your company pays an assessment of $2,000 in calendar year 2016.

• Year 1 (2016): Credit of $400 used, balance of $1,600.
• Year 2 (2017): Credit of $400 used, balance of $1,200.
• Year 3 (2018): Credit of $400 used, balance of $800.
• Year 4 (2019): Credit of $800 used, balance of $0.

Schedule F instructions for foreign life and disability companies

Tax year	State of domicile	State of Washington
2019 - 2015	Enter L&D Assessment your state domicile allows to be claimed	Pre-populated by the OIC
Other	Enter L&D assessment credit prior to 2015 your state of domicile allows to be claimed	n/a

Schedule G - Filing and Miscellaneous Fees

If your company is no longer active in Washington and this is your final return, enter $0 in both columns for the Certificate of Authority Renewal Fee.

Schedule G instructions for foreign life and disability companies

Line name	State of domicile	State of Washington
Certificate of Authority Renewal Fee	Enter the Certificate of Authority renewal fee your state of domicile charges foreign insurers	Pre-populated by the OIC
Annual Statement Filing Fee	Enter the annual statement filing fee your state of domicile charges foreign insurers	Pre-populated by the OIC
Fraud Fee	If editable, enter the fraud fee/assessment from your state of domicile	n/a
Operating Fee	If editable, enter the operating fee/assessment your state of domicile would charge a foreign insurer	n/a; the Regulatory Surcharge cannot be claimed on the premium tax return
Other Misc Fees (specify) (two lines)	Provide description and amount of other fees/assessments/surcharges charged by your state of domicile (see note below)	n/a

Note: Examples of Other Misc Fees to report on this schedule may include, but are not limited to, cost containment fees, exam fees, or annual service fees. Please review the List of fee, assessments and surcharges subject to retaliation for further guidance.

Domestic life and disability companies

Schedule A - Life Premium Taxes

Most fields on this schedule are populated from the Premium Reporting section of the tax form.

If your company received life premiums from unauthorized areas, report them on this schedule.

If your company received Army and Air Force Exchange Service (AAFES) Group Life premiums, report them on this schedule.

Schedule B - Non-Exchange Accident and Health Taxes

Most fields on this Schedule are populated from the Premium Reporting section of the tax form.

If your company received accident and health premiums from unauthorized areas, report them on this schedule.

If your company received Army and Air Force Exchange Service (AAFES) Group Accidental Death and Dismemberment premiums, report them on this schedule.

The Health Pool Assessment Available is displayed on this schedule. If the credit available would reduce taxable premiums below zero, the excess credit is carried to Schedule C. If there are no premiums reported on Schedule C, the excess credit is carried forward to the next tax year.

Schedule C - Exchange Accident and Health Taxes

All fields on this schedule are populated from the Premium Reporting section of the tax form.

The Health Pool Assessment Available, after being applied in Schedule B, is displayed on this schedule. If the credit available would reduce taxable premiums below zero, the excess credit is carried forward to the next tax year.

Schedule D - Life and Disability Assessment Credits

The assessment credit is pre-populated by the OIC and cannot be edited. The assessment credit is prorated at 20% per year for five years, unless the credit balance falls under $1,000.

Example: Your company pays an assessment of $2,000 in calendar year 2016.

• Year 1 (2016): Credit of $400 used, balance of $1,600.
• Year 2 (2017): Credit of $400 used, balance of $1,200.
• Year 3 (2018): Credit of $400 used, balance of $800.
• Year 4 (2019): Credit of $800 used, balance of $0.

Schedule E - Filing and Miscellaneous Fees

If your company is no longer active in Washington and this is your final return, enter $0 as the Certificate of Authority Renewal Fee.

Summary

All fields in this section are populated from other areas of the tax form.

2019 premium tax overpayments, if any, will be applied to prepayments due for 2020. Overpayments in excess of 2020 prepayments due will be processed as refunds and sent to the attention of the tax contact we have on file.

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 taxes and regulatory surcharge 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."

New for 2019

Tax forms have been updated to calculate tax due, even in states with variable rates. If you are filing for a company that is domiciled in a state with variable or multiple tax rates, please review the schedule-specific instructions below.

The Office of Insurance Commissioner (OIC) now provides a resource to aid foreign companies in retaliatory reporting. The list is not all-inclusive, but does provide common fees, assessments, and surcharges that must be reported.

Filing requirements

All life and disability insurance companies licensed 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 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

Tax is generally due on all premiums, unless specifically exempted on the tax form. If you have questions, please contact us.

Premiums reported must be on the same basis as required on the Annual Statement.

The tax rate is 2%. Calculations 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.

Clicking 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.

Premium Reporting section

Premiums and Annuities as Reported on the Annual Statement

Life and annuity premiums entered in this section should, with few exceptions, match premiums reported for Washington on the corresponding lines of the Life Insurance (state) page filed with the National Association of Insurance Commissioners (NAIC).

Accident and health premiums entered in this section should, with few exceptions, match premiums reported for Washington on the corresponding lines of the Accident and Health Insurance (state) page filed with the NAIC.

Premiums and Annuities - Additional Detail

Premiums reported in this section are not in addition to premiums reported in the previous section; they are a subset of those premiums.

The purpose of breaking out the premiums is to allow us to accurately apply taxes and tax exemptions to the proper premiums. Premiums reported in this section capture detail not available on the Life Insurance Part 1 and Accident and Health Insurance pages of the Annual Statement. These premiums are carried through to the appropriate schedules.

Non-Exchange Premiums

• Qualified Life premiums are certain products issued that are exempt or qualified under certain sections of the internal revenue code.
• Qualified Life Dividends are from certain products issued that are exempt or qualified under certain sections of the internal revenue code.
• Qualified Annuity premiums are certain products issued that are exempt or qualified under certain sections of the internal revenue code.
• Qualified Annuity Dividends are from certain products issued that are exempt or qualified under certain sections of the internal revenue code.
• Adult Dental premiums entered are used to reduce the taxable premiums on Schedule C.
• Qualified Pediatric Dental Kids Only (Non-Exchange) premiums are for informational purposes only.
• Qualified Stand-Alone Family Dental - Individual Market premiums are for informational purposes only.
• Qualified Stand-Alone Family Dental - Small Group Market premiums are for informational purposes only.
• Qualified Stand-Alone Family Dental - Large Group Market premiums entered are used to reduce the taxable premiums on Schedule C.
• Non-Qualified Pediatric Dental premiums entered are used to reduce the taxable premiums on Schedule C.

Exchange Premiums

Tax revenue from all WA Exchange premiums is required to be deposited into an account separate from other tax revenue at the state treasury.

• Qualified Health Plan premiums reflect plans offered through the WA Exchange and are taxed on Schedule D.
• Adult Dental premiums reflect plans offered through the WA Exchange and reduces the taxable premium on Schedule D. In 2016, no stand-alone adult dental plans were offered through the Exchange.
• Qualified Pediatric Dental Kids Only premiums reflect plans offered through the WA Exchange and are taxed on Schedule D.
• Qualified Stand-Alone Family Dental - Individual Market premiums reflect plans offered through the WA Exchange and are taxed on Schedule D.
• Qualified Stand-Alone Family Dental - Small Group Market premiums reflect plans offered through the WA Exchange and are taxed on Schedule D.
• Qualified Stand-Alone Family Dental - Large Group Market premiums entered are used to reduce the taxable premiums on Schedule D.

Schedule guidance

Foreign life and disability companies

Schedule A - Life Premium Taxes

Some fields on this schedule are populated from the Premium Reporting section of the tax form.

Editable fields are indicated on the tax form by a border around the field. Refer to the table below for entry details for these fields.

Schedule A instructions for foreign life and disability companies

Line name	State of domicile	State of Washington
Army and Air Force Exchange Service (AAFES) Group Life Premiums	Enter AAFES Group Life premiums received	Enter AAFES Group Life premiums received
Qualified Life Premiums	Report qualified life premiums your state of domicile allows to be claimed	Populated from Premium Reporting section
Other Deductions (specify) (two rows)	Provide description and amount of deduction allowed, if any	n/a
Life Tax Rate	Pre-populated by the OIC with 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	n/a

Schedule B - Annuity Taxes

Some fields on this schedule are populated from the Premium Reporting section of the tax form.

Editable fields are indicated on the tax form by a border around the field. Refer to the table below for entry details for these fields.

Schedule B instructions for foreign life and disability companies

Line name	State of domicile	State of Washington
Qualified Annuities	Report qualified annuity premiums your state of domicile allows to be claimed	Populated from Premium Reporting section
Other Deductions (specify)	Provide description and amount of deduction allowed, if any	n/a
Annuity Tax Rate	Pre-populated by the OIC with 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	n/a

Schedule C - Non-Exchange Accident and Health Taxes

Some fields on this schedule are populated from the Premium Reporting section of the tax form.

Editable fields are indicated on the tax form by a border around the field. Refer to the table below for entry details for these fields.

Schedule C instructions for foreign life and disability companies

Line name	State of domicile	State of Washington
AAFES Group Accidental Death and Dismemberment Premiums	Enter AAFES Group Accidental Death and Dismemberment premiums received	Enter AAFES Group Accidental Death and Dismemberment premiums received
Other Deductions (specify) (two rows)	Provide description and amount of deduction allowed, if any	n/a
Adult Dental (Non-Exchange)	Report Adult Dental premiums your state of domicile allows to be claimed	Populated from Premium Reporting section
Qualified Stand-Alone Family Dental - Large Group Market (Non-Exchange)	Report Qualified Stand-Alone Family Dental - Large Group Market premiums your state of domicile allows to be claimed	Populated from Premium Reporting section
Non-Qualified Pediatric Dental (Non-Exchange)	Report Non-Qualified Pediatric Dental premiums your state of domicile allows to be claimed	Populated from Premium Reporting section
Health Pool Assessment	Enter Health Pool Assessment your state of domicile allows to be claimed	Pre-populated by the OIC (see note below)
Accident and Health Tax Rate	Pre-populated by the OIC with 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	n/a

Note: The Health Pool Assessment Available is displayed on this schedule. If the credit available would reduce taxable premiums below zero, the excess credit is carried to Schedule D. If there are no premiums reported on Schedule D, the excess credit is carried forward to the next tax year.

Schedule D - Exchange Accident and Health Taxes

Some fields on this schedule are populated from the Premium Reporting section of the tax form.

Editable fields are indicated on the tax form by a border around the field. Refer to the table below for entry details for these fields.

Schedule D instructions for foreign life and disability companies

Line Name	State of Domicile	State of Washington
Adult Dental	Report Adult Dental Exchange premiums your state of domicile allows to be claimed	Populated from Premium Reporting section
Qualified Stand-Alone Family Dental - Large Group Market	Report Qualified Stand-Alone Family Dental - Large Group Market Exchange premiums your state of domicile allows to be claimed	Populated from Premium Reporting section
Other Deductions (specify) (two rows)	Provide description and amount of deduction allowed, if any	n/a
Health Pool Assessment	Enter Health Pool Assessment your state of domicile allows to be claimed	Pre-populated by the OIC (see note below)
Accident and Health Tax Rate	Pre-populated by the OIC with 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	n/a

Note: The Health Pool Assessment Available, after being applied in Schedule C, is displayed on this schedule. If the credit available would reduce taxable premiums below zero, the excess credit is carried forward to the next tax year.

Schedule E - Other Taxes and Credits

Schedule E instructions for foreign life and disability companies

Line name	State of domicile	State of Washington
Other Taxes Assessed (Specify) (two rows)	Provide a specific description and amount of taxes assessed, if any (see note below)	n/a
Other Credit Allowed (Specify) (two rows)	Provide a specific description and amount of credit allowed, if any	n/a

Note: Examples of taxes to report here may include, but are not limited to, franchise tax or a minimum tax.

Schedule F - Life and Disability Assessment Credits

The assessment credit is pre-populated by the OIC and cannot be edited. The assessment credit is prorated at 20% per year for five years, unless the credit balance falls under $1,000.

Example: Your company pays an assessment of $2,000 in calendar year 2016.

• Year 1 (2016): Credit of $400 used, balance of $1,600.
• Year 2 (2017): Credit of $400 used, balance of $1,200.
• Year 3 (2018): Credit of $400 used, balance of $800.
• Year 4 (2019): Credit of $800 used, balance of $0.

Schedule F instructions for foreign life and disability companies

Tax year	State of domicile	State of Washington
2019 - 2015	Enter L&D Assessment your state domicile allows to be claimed	Pre-populated by the OIC
Other	Enter L&D assessment credit prior to 2015 your state of domicile allows to be claimed	n/a

Schedule G - Filing and Miscellaneous Fees

If your company is no longer active in Washington and this is your final return, enter $0 in both columns for the Certificate of Authority Renewal Fee.

Schedule G instructions for foreign life and disability companies

Line name	State of domicile	State of Washington
Certificate of Authority Renewal Fee	Enter the Certificate of Authority renewal fee your state of domicile charges foreign insurers	Pre-populated by the OIC
Annual Statement Filing Fee	Enter the annual statement filing fee your state of domicile charges foreign insurers	Pre-populated by the OIC
Fraud Fee	If editable, enter the fraud fee/assessment from your state of domicile	n/a
Operating Fee	If editable, enter the operating fee/assessment your state of domicile would charge a foreign insurer	n/a; the Regulatory Surcharge cannot be claimed on the premium tax return
Other Misc Fees (specify) (two lines)	Provide description and amount of other fees/assessments/surcharges charged by your state of domicile (see note below)	n/a

Note: Examples of Other Misc Fees to report on this schedule may include, but are not limited to, cost containment fees, exam fees, or annual service fees. Please review the List of fee, assessments and surcharges subject to retaliation for further guidance.

Domestic life and disability companies

Schedule A - Life Premium Taxes

Most fields on this schedule are populated from the Premium Reporting section of the tax form.

If your company received life premiums from unauthorized areas, report them on this schedule.

If your company received Army and Air Force Exchange Service (AAFES) Group Life premiums, report them on this schedule.

Schedule B - Non-Exchange Accident and Health Taxes

Most fields on this Schedule are populated from the Premium Reporting section of the tax form.

If your company received accident and health premiums from unauthorized areas, report them on this schedule.

If your company received Army and Air Force Exchange Service (AAFES) Group Accidental Death and Dismemberment premiums, report them on this schedule.

The Health Pool Assessment Available is displayed on this schedule. If the credit available would reduce taxable premiums below zero, the excess credit is carried to Schedule C. If there are no premiums reported on Schedule C, the excess credit is carried forward to the next tax year.

Schedule C - Exchange Accident and Health Taxes

All fields on this schedule are populated from the Premium Reporting section of the tax form.

The Health Pool Assessment Available, after being applied in Schedule B, is displayed on this schedule. If the credit available would reduce taxable premiums below zero, the excess credit is carried forward to the next tax year.

Schedule D - Life and Disability Assessment Credits

The assessment credit is pre-populated by the OIC and cannot be edited. The assessment credit is prorated at 20% per year for five years, unless the credit balance falls under $1,000.

Example: Your company pays an assessment of $2,000 in calendar year 2016.

• Year 1 (2016): Credit of $400 used, balance of $1,600.
• Year 2 (2017): Credit of $400 used, balance of $1,200.
• Year 3 (2018): Credit of $400 used, balance of $800.
• Year 4 (2019): Credit of $800 used, balance of $0.

Schedule E - Filing and Miscellaneous Fees

If your company is no longer active in Washington and this is your final return, enter $0 as the Certificate of Authority Renewal Fee.

Summary

All fields in this section are populated from other areas of the tax form.

2019 premium tax overpayments, if any, will be applied to prepayments due for 2020. Overpayments in excess of 2020 prepayments due will be processed as refunds and sent to the attention of the tax contact we have on file.

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 taxes and regulatory surcharge 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."