Now that OPTins offers both ACH Credit and ACH Debit as payment options, the Delaware Insurance Department even more strongly encourages all companies – including tax-exempt companies that pay annual renewal fees – to use OPTins to submit Delaware premium tax and annual renewal forms and payments electronically. OPTins is the preferred method for submitting calendar year 2013 annual premium tax and fees, however, OPTins is not mandatory at this time.

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• 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
• 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 2013 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 UPDATED CALENDAR YEAR 2013 ANNUAL PREMIUM TAX AND FEES REPORTS (WORKING FORMS T-1 THROUGH T-8) FOR BOTH FOREIGN AND DOMESTIC INSURERS ARE NOW AVAILABLE AT THE LINKS BELOW.

• 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

• Captive Annual Form – All Delaware Captive Insurers, except Sponsored Captive Insurers and Protected Cells, but including Delaware domiciled Risk Retention Groups, should use this form. Sponsored Captives and Protected Cells use the form below.
• Sponsored/Cells Annual Form
• Special Purpose Series Captive Form – This form is to be used by Special Purpose Series Captive Core companies and Series Business Units. Both Part 1 and Part 2 must be completed and submitted together or the filing will be considered incomplete. Filing of these forms is required regardless of business activity.
  • Part 1 – Special Purpose Captive Core Company Tax Form
  • Part 2 – Series Business Unit Premium Activity Form
• Captive Insurer taxation in accordance with the Delaware Revised Captive Insurance Act, enacted July 12, 2005.

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 2013 Quarterly Prepayment Forms

• Quarterly Estimated Payments

Tax and Renewal questions may be directed to Ann Fletcher, Tax & Fees Coordinator at Ann.Fletcher@delaware.gov