Visit these websites and/or download the PDFs if you have questions about any of the following Premium Tax Related topics:

Amendments
Delaware Domestic Insurers’ Privilege Tax
Employer / Trust Owned Life Insurance
Fee Schedule
Fire Tax Information
Franchise Tax (Note: Div. of Corporations collects Franchise Taxes)
Fraud Prevention Bureau Fee Information
Guaranty Fund Credits « UPDATED for 2016
Mutual Benefit Associations
Privilege Tax
Retaliatory Tax
Surplus Lines
Workers’ Compensation and Employers’ Liability Insurers

Admitted Insurers (Life, Accident, Health; Property-Casualty, and Title Companies)

CALENDAR YEAR 2016 ANNUAL PREMIUM TAX AND FEES REPORTS

ATTENTION ALL COMPANIES SUBJECT TO TAXES SPECIFIED IN 18 Del. C. Sections 702 & 703; including admitted Alien (U.S. Branch) Insurers; Foreign and Domestic Property-Casualty, Life, Accident, Health Insurers and Medicare Prescription Drug Plan Providers; Foreign Risk Retention Groups, and Title Insurers:

THE CALENDAR YEAR 2016 ANNUAL PREMIUM TAX AND FEES REPORTS (WORKING FORMS T-1 THROUGH T-8) FOR BOTH FOREIGN AND DOMESTIC INSURERS ARE AVAILABLE AT THE LINKS BELOW. MANY ARE NOW IN MS EXCEL® AND MAY BE SUBMITTED ELECTRONICALLY AS AN EMAIL ATTACHMENT. PLEASE FOLLOW ALL INSTRUCTIONS CAREFULLY.

• Alien (U.S. Branch) Admitted Insurers
• Domestic Admitted Insurers, including Domestic Surplus Lines Insurers (DSLI)
  • Supplemental Instructions for DSLI annual premium tax and fees filings.
• Foreign Admitted Insurers
• Medicare Prescription Drug Plan Providers
  Annual Forms: Domestic or Foreign
• Title Insurers
  Annual Forms: Domestic or Foreign

Captive Insurers

• 2016 Captive Annual Form – All Delaware Captive Insurers, except Sponsored Captive Insurers and Protected Cells or Series Captive Insurers, but including Delaware domiciled Risk Retention Groups, should use this form. Sponsored Captives and Protected Cells or Series Captives use the appropriate form below.
• 2016 Captive Series Annual Form
• 2016 Sponsored/Cells Annual Form

Captive Insurer taxation Explanation and Application of Amendments to the Captive Insurance Laws effective July 2015.

Dental Plan Organizations (DPO)

Fraternal Benefit Societies

Health Maintenance Organizations (HMO)

Health Service Corporations (HSC)

Non-Admitted Insurers

• Accredited Re-Insurers
• Surplus & Excess Lines Insurers (Foreign Only)
  NOTE: Delaware Domestic Surplus Lines Insurers DO NOT use this form. See Domestic Admitted Form above.

Purchasing Groups (PG)

• Purchasing Group Registration Application
• Power of Attorney Form
• Premium Tax and Annual Renewal Form
• Title 18, Chapter 80, Delaware Code – Risk Retention Act

Risk Retention Groups (RRG) Foreign Only. Delaware domestic RRGs use Captive Form

• Risk Retention Group Registration Application
• Power of Attorney Form
• Premium Tax and Annual Renewal Form
• Title 18, Chapter 80, Delaware Code – Risk Retention Act

Self-Procured Insurance

Wet Marine and Transportation Insurance

NOTICE: ONLY THOSE COMPANIES THAT HAVE WRITTEN WET MARINE AND TRANSPORTATION INSURANCE IN THE UNITED STATES DURING ANY OF THE PAST THREE YEARS ARE REQUIRED TO SUBMIT THIS FORM.

If your company has not written Wet Marine and Transportation Insurance as defined in Title 18, Delaware Code, Section 702 and Section 907, in any of the United States, in any of the past three years, the company is NOT required to file this tax form.

NOTE: ZERO REPORTS ARE NOT REQUIRED. DO NOT SUBMIT ZERO REPORTS.

• Wet Marine and Transportation Profits Tax Form
• Wet Marine and Transportation Tax Instructions (18 Del. Code, §702(e))
• Wet Marine and Transportation Tax Definitions (18 Del. Code §907)
• Wet Marine and Transportation Insurance, Amplified Definition (Reg 2101)

CY 2017 Quarterly Prepayment Forms

Quarterly Estimated Payments

Prior Year Tax Forms for Amendments (due during 2016)

Forms for amendments can be obtained by clicking the link above labeled “Amendments”.

Tax and Renewal questions may be directed to doi_tax@delaware.gov