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Delaware Department of
Insurance

Premium Taxes & Fees


2017

The Premium Tax and Fees Section is responsible for the tax regulation of all insurance companies, whether admitted or non-admitted, that are authorized, approved, or registered to transact business in the state of Delaware. This includes responsibility for the timely preparation, collection, recording, analysis, and reporting of all insurance premiums, taxes, and fees; and for ensuring company compliance with Delaware insurance tax laws and other applicable laws in the Delaware Code. In addition, all Risk Purchasing Group applications for registration are reviewed by the Premium Tax and Fees Section, and Risk Purchasing Group regulation falls to this Section of the Department. Another function of the Premium Tax and Fees Section is the regulation of Surplus Lines brokers, including policy reporting and compliance enforcement, along with the collection of surplus lines premium tax.


Official logo for the OPTins program

CLICK HERE TO REGISTER

Effective January 1, 2018, the use of OPTins becomes mandatory for the filing of all premium tax reports and payments. Paper or emailed forms will not be accepted, and will be returned to the sender. Click here to see Domestic & Foreign Insurers Bulletin No. 96 for more information regarding mandatory use of OPTins.

Please note: There is a registration process to obtain an OPTins user ID and password, which could take two weeks or more to complete, therefore, industry users are advised to begin the set up process soon, at least 30 days prior to January 1, 2018. Each insurance company must set up an individual account. Detailed registration information is available on the OPTins website, https://optins.org, or through the OPTins Marketing Team at 816-783-8787 or OPTinsMktg@naic.org.

 

OPTins Forms


CY 2017 Premium Tax and Annual Renewal Forms

Forms for the following company types are available for electronic filing through the OPTins system. Paper reports will not be accepted and will be returned to sender.

  • Accredited Reinsurers
  • Alien (U.S. Branch) Admitted Insurers
  • Domestic Admitted Insurers, including Domestic Surplus Lines Insurers (DSLI)
  • Foreign Admitted Insurers
  • Medicare Prescription Drug Plan Providers: Domestic or Foreign
  • Title Insurers: Domestic or Foreign
  • Dental Plan Organizations (DPO)
  • Fraternal Benefit Societies
  • Health Maintenance Organizations (HMO)
  • Health Service Corporations (HSC)
  • Purchasing Groups (PG)
  • Risk Retention Groups (RRG) Foreign Only. Delaware domestic RRGs use Captive Form
  • Surplus & Excess Lines Insurers Nonadmitted
  • Wet Marine and Transportation Insurers

Also available through OPTins: CY 2018 Quarterly Prepayment Forms

 

Other Tax Forms (filing not available through OPTins)


Captive Insurers


Captive Insurers that choose to dissolve during calendar year 2018 are required to pay the minimum tax for 2018, regardless of the dissolution date. The following 2018 annual forms have been prepared for this purpose.

Self-Procured Insurance

IMPORTANT: Prior Year Tax Forms for amendments can be obtained by clicking the link above labeled “Amendments”.

 

General Information


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

Amendments (Click here to get prior year tax forms)
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 2017
Mutual Benefit Associations
Privilege Tax
Retaliatory Tax
Surplus Lines
Workers’ Compensation and Employers’ Liability Insurers

Tax and Renewal questions may be directed to doi_tax@state.de.us


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