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
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 2014 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 2014 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
  PDF
  Excel
  
  
• Domestic Admitted Insurers
  PDF
  Excel, including Domestic Surplus Lines Insurers (DSLI)
  • Supplemental Instructions
    PDF for DSLI annual premium tax and fees filings.
• Foreign Admitted Insurers
• Medicare Prescription Drug Plan Providers
  Annual Forms: Domestic
  PDF
  Excel or Foreign
  PDF
  Excel
• Title Insurers
  Annual Forms: Domestic
  PDF
  Excel or Foreign
  PDF
  Excel

• Captive Annual Form
  PDF – 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
  PDF
• 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
  PDF
  Part 2 – Series Business Unit Premium Activity Form
  Excel

• Captive Insurer taxation in accordance with the Delaware Revised Captive Insurance Act, enacted July 12, 2005.

Dental Plan Organizations (DPO)
Excel

Fraternal Benefit Societies
Excel

Health Maintenance Organizations (HMO)
Excel

Health Service Corporations (HSC)
Excel

Non-Admitted Insurers

• Accredited Re-Insurers
  Excel
• Surplus & Excess Lines Insurers Excel
  
  (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
  PDF
• Premium Tax and Annual Renewal Form
  PDF
• 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
  PDF
• Premium Tax and Annual Renewal Form
  PDF
  Excel
• 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
  PDF
• 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 2015 Quarterly Prepayment Forms

Quarterly Estimated Payments
PDF

Prior Year Tax Forms for Amendments (due during 2014)

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