Premium Tax Notes
If the company is filing on the prior year basis, then no quarterly return is required if their prior year tax liability was below $4,000.
If the company is filing on the current year basis, then a quarterly return is required regardless of their prior year or estimated current year tax liability, even if no premiums were written and it is a zero filing.
Important Premium Tax Due Dates
- Annual Filing – March 1
- First Filing Quarter – April 15
- Second Filing Quarter – June 15
- Third Filing Quarter – September 15
State Contact Information
Kristy Hadden
(402) 471-0373
kristy.hadden@nebraska.gov
Martha Hettenbaugh
Phone: (402) 471-4671
Martha.Hettenbaugh@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
Deb Bush
Phone: (402) 471-4646
Doi.surpluslines@nebraska.gov