Premium Tax Notes
Quarterly pre-payments are required if a company’s prior year premium tax liability (line 33 for PC and LH returns, Line 17 for title and RRG returns) is $4,000 or more.
Important Premium Tax Due Dates
- Annual Filing – March 1
- First Quarter Filing – April 15
- Second Quarter Filing – June 15
- Third Quarter Filing – September 15
State Contact Information
Kristy Hadden
(402) 471-0373
kristy.hadden@nebraska.gov
Dawson Courdriet
(402) 471-4646
dawson.courdriet@nebraska.gov
Surplus Lines Tax Notes
- Surplus Lines tax filings are due every quarter
- Zero filings are required quarterly
Important Surplus Lines Tax Due Dates
- First Quarter filing – June 1
- Second Quarter filing – September 1
- Third Quarter filing – December 1
- Fourth Quarter filing – March 1
State Contact Information
Kristy Hadden
(402) 471-0373
kristy.hadden@nebraska.gov
Dawson Courdriet
(402) 471-4646
dawson.courdriet@nebraska.gov