INSURANCE COMPANY PREMIUM TAX & ANNUAL RENEWAL FEES

Bulletin 264 mandates the electronic filing of premium taxes and annual renewal fees.

• Premium Tax Annual Filing – March 1
• Premium Tax Filing Quarter One – April 15
• Premium Tax Filing Quarter Two – June 15
• Premium Tax Filing Quarter Three – September 15
• Premium Tax Filing Quarter Four – December 15
• Retaliatory Fee Annual Filing – March 1

SURPLUS LINES PREMIUM TAX

Bulletin 239 mandates electronic filing of Surplus Lines Tax filings and payments.
Surplus Lines Monthly affidavit filings are no longer required if no business is placed
Surplus Lines Annual tax filings will be required each year due on or before 2/1 for the
preceding calendar year even if no business was placed.

• Surplus Lines Filing Annual - February 1
• Surplus Lines Monthly Filing 1 – February 20
• Surplus Lines Monthly Filing 2 – March 20
• Surplus Lines Monthly Filing 3 – April 20
• Surplus Lines Monthly Filing 4 – May 20
• Surplus Lines Monthly Filing 5 – June 20
• Surplus Lines Monthly Filing 6 – July 20
• Surplus Lines Monthly Filing 7 – August 20
• Surplus Lines Monthly Filing 8 – September 20
• Surplus Lines Monthly Filing 9 – October 20
• Surplus Lines Monthly Filing 10 – November 20
• Surplus Lines Monthly Filing 11 – December 20
• Surplus Lines Monthly Filing 12 – January 20

CAPTIVE INSURER

Not for use by licensed Insurance Companies or registered risk retention groups in Indiana.

• State Deadline 4/15

INDUSTRIAL INSUREDS

• State Deadlines- Semi-Annual Tax Payments due 8/1 and 2/1**

Semi-Annual Due Date in OPTins

• Filing period 1 is 8/1
• Filing period 2 is 2/1

DEPARTMENT MINE SUBSIDENCE CONTACTS

Jeff Allbright
(317) 232-2402
jallbright1@idoi.in.gov