Beginning January 1, 2018, all insurers must use the NAIC OPTins system (or a system interfaced to provide tax reports and payments through 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 https://www.azica.gov/divisions/administration/self-insurance-and-tax-office
For all other kinds of insurance premium tax:
- Starting for Calendar Year 2018, 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.
|Arizona Retaliation Guide||
Use this guide when completing Form E-RT to help identify and calculate the taxes, fees, assessments and other obligations that the insurer's domicile imposes upon Arizona insurers.
|Retaliation: Wisconsin-domiciled Insurers||
A Wisconsin-domiciled insurer must, for Arizona retaliation purposes, complete the Wisconsin tax and retaliation report the same way that Wisconsin requires an Arizona-domiciled insurer to complete it.
|Form E-RT: Retaliation Report||
If the insurer is domiciled in Hawaii, Massachusetts, Minnesota, New York, or Rhode Island, do not complete or file Form E-RT.
For all other foreign/alien insurers, filing complete and correct retaliation reports will allow us serve you efficiently, and with minimal hassle.
Before proceeding with completing the Retaliation Report (Form E-RT):
NOTE: The Arizona Department of Insurance no longer publishes an Annual Taxes and Fees Data Sheet.
You must complete this form if the insurer's domicile requires Arizona insurers to pay appointment fees, appointment renewal fees, appointment termination fees, license fees or license renewal fees. Make sure to post the total from this form to Form E-RT.
|2022 Additions to the Rates of Tax||
Insurers domiciled in Alabama, Florida, Georgia, Kentucky, Louisiana, Mississippi, South Carolina and West Virginia must include the applicable addition to the rate of tax in the insurer's retaliation calculation. NOTE: The 2022 version of the Additions to the Rates of Tax is subject to change. The Arizona Department of Insurance and Financial Institutions is awaiting additional information to be reported by Insurers.
|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).
Completing Form E-INSTALL is optional. It does not need to be included with your OPTins filing.
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)|