Beginning January 1, 2018, all insurers must use the NAIC OPTins system (or a system interfaced with NAIC OPTins) to report and pay insurance premium taxes and installment payments (OTHER THAN Workers' Compensation Carrier Taxes).
Workers' Compensation Carrier Tax forms and information are available from the Industrial Commission of Arizona at http://www.ica.state.az.us/Administrative%20Support/ADMSPT_Self_Insurance.aspx
For all other kinds of insurance premium tax:
- The Department of Insurance no longer publishes an "Annual Taxes and Fees Data Sheet."
|Form E-TAX-I: Annual Tax and Fees Report Instructions||
If the insurer's Data Sheet instructs the insurer to complete Form E-TAX, please READ THESE INSTRUCTIONS before proceeding.
|Form E-TAX: Annual Tax and Fees Report||
You must use the NAIC OPTins (www.optins.org) system, or a system that is interfaced to provide reports and payments through the NAIC OPTins system, to file insurance premium tax reports and payments. Reports and payments filed through the mail will be voided and returned, and will be considered not to have been filed.
Before proceeding with your OPTins tax/fee filing and payment:
Please only use the newest version of tax forms, which are continuously improved from tax preparer feedback and which are configured for use with OPTins.
|Form E-TC: Tax Credits||
Use this form for an insurer that earned in the current year, carried forward from a prior year or carried forward to a future year a tax credit or offset.
|Form E-LRTF: Local and Regional Taxes and Fees; Survey of Arizona Domestic Insurers||
Arizona Administrative Code ("AAC") R20-6-205 requires all Arizona domestic insurers to file a complete and accurate response to this survey.
Data from the Survey are used to compute additions to the rates of tax that foreign and alien insurers must use when computing their retaliation obligations. Therefore, it is absolutely critical that Arizona domestic insurers accurately complete the survey. Insurers that fail to file timely, complete and accurate responses to the Survey may be subject to administrative action.
Beginning for Tax Year 2015, Arizona-domiciled insurers are not subject to tax/fee retaliation in Hawaii, Massachusetts, Minnesota, New York or Rhode Island, and insurers domiciled in those states are not subject to tax/fee retaliation in Arizona. Therefore, we are no longer requested information about any of those states in the E-LRTF workbook.
Insurers with questions about the survey should contact the Insurance Tax Unit.
|Form E-INSTALL: Tax Installment Report||
Each insurer that has a tax liability during the prior calendar year of $50,000 or more must file an installment payment by the 15th of each month, March through August, of the current year equal to 15% of the prior calendar year tax liability. ARS § 20-224(E).
Including Form E-INSTALL with your OPTins filing is optional, but recommended if payment is past due in order to calculate late fees.
Insurers MUST use the NAIC OPTins system to pay Arizona tax installments. ARS § 20-224(K).
|Insurance Fee Schedule||Fees are nonrefundable upon payment. ARS § 20-167(A)|