The Premium Tax Section is responsible for the regulation of Surplus Lines brokers, including reporting and compliance, along with the collection of surplus lines premium tax revenue. Refer to Title 18, Delaware Insurance Code Chapter 19 for details of Surplus and Excess Lines regulation.
ATTENTION ALL TAX COMPLIANCE PERSONNEL
Before beginning CY 2009 year-end filing preparation, read this memo for important information regarding changes to premium tax and annual renewal filing procedures.
Surplus Lines Broker Procedures Manual – All parties involved in the surplus lines insurance business are expected to access and use this tool. This manual was developed by the Department in 2006 to assist and acquaint resident and non-resident Delaware Surplus Lines licensees and their staff with proper procedures.
Surplus Lines Broker Licensing – Information regarding licensing requirements.
OPTins is the preferred method of submission of the SL-1916 and SL-1917 forms. OPTins provides immediate, secure transmission and receipt of premium tax reports and payments online. All surplus lines brokers are encouraged to use OPTins to submit their Delaware annual and quarterly premium tax forms and payments to the Department electronically. However, use of OPTins is not mandatory at this time.
Click Here to Participate
BUSINESS ENTITIES SHOULD NOT SUBMIT TAX REPORTS.
Only individual surplus lines brokers can transact business, therefore, tax reports
should only be submitted by (or on behalf of) individual surplus lines brokers.
Please Note: Form SL-1706 — Business Entity Annual Report has been eliminated. Business entities are no longer required to make any filing.
Form SL-1916 — 2009 Brokers Annual Premium Tax and Fees Report due on or before March 1, 2010.
THIS REPORT MUST BE FILED BY ALL INDIVIDUAL SURPLUS LINES BROKERS. ZERO ANNUAL REPORTS ARE REQUIRED.
The Department’s preferred method for submission of this report is through OPTins. This report must be submitted by each individual surplus lines broker regardless of business volume or tax liability. Submit a zero report if no business was written.
Form SL-1917 — CY 2010 Quarterly Premium Tax Reports due during CY 2010.
The Department’s preferred method for submission of this report is through OPTins. This report must be submitted by each individual surplus lines broker. Important change in filing procedure: Beginning with Q1-2010, Zero quarterly reports are no longer required.
Form SL-1917-09 – Click this link to get the 2009 fourth quarter SL-1917 Quarterly Form (due January 30, 2010). Do not submit this quarterly tax report and the annual tax report together.
If you are not able to use OPTins and are filing a paper form, send these tax reports and payments to:
Delaware Insurance Department
Attn: SURPLUS LINES SECTION
841 Silver Lake Blvd.
Dover, DE 19904-2465
IMPORTANT: DO NOT SEND ANY REPORTS TO EITHER OF THE BANK LOCKBOX ADDRESSES THAT HAVE BEEN IN USE IN PAST YEARS. If forms are sent to the bank lockbox address, they will be returned. If the forms must be forwarded to the Department after being returned from the bank lockbox address, the broker will be subject to a penalty of $25.00 per day for late filing. This penalty will accrue beginning on the date the tax filing was due, and continue until the report and payment is received at the correct address.
Form SL-1905 Instructions — IMPORTANT: Read these instructions carefully before using form SL-1905. This form is intended as an electronic submission in Excel format. DO NOT submit this form in print or PDF format unless you are reporting a taxexempt policy.
Form SL-1905 — Notice of Insurance Transaction (to be used on an occurrence basis) This form has been updated to include the 12/31/09 version of the Eligible Companies Listing. Please replace the template you saved from last year with this updated form.
Form SL-1904 — Statement of Diligent Effort
Prior Year Surplus Lines Broker Tax Filing Forms – Click here to get forms for amendments.
Surplus Lines Brokers email questions to