Before proceeding with your OPTins tax/fee filing and payment please review the E-Tax Workbook Instructions.

Resolve all errors in forms.  Do not submit a form if it contains cells highlighted with a yellow background or red error text.  Cells highlighted with a blue background are open for data entry.

Please only use the newest version of tax forms, which are continuously improved from tax preparer feedback and configured for use with OPTins.

• E-Tax Domestic LAH Form - Arizona Domestic Disability, Health Care Services Organization (HCSO), Life and Disability, Life, Prepaid Dental Plan Organization, Service Corporation (HMDO) 

• E-Tax Domestic PC & RRG Form - Arizona Domestic Casualty, Captive, Mortgage Guaranty, Property and Casualty, Property, Prepaid Legal, Risk Retention Group  

• E-Tax Domestic PC & RRG w/LAH Form - Arizona Domestic Property and Casualty writing Accident and Health

Notes:

• Arizona Domestic Surplus Lines Insurer -  REMIT $435.00 ($300 for Payment Type 28 and $135 for Payment Type 58)

• Arizona Domestic Fraternal Benefit Society - Our records do not reflect any formed/organized companies in Arizona.  If you are filing on behalf of a fraternal benefit society that was formed/organized in Arizona, please immediately send e-mail to our Tax Unit ([email protected]) to receive further instructions.

Before proceeding with your OPTins tax/fee filing and payment please read the new instructions for our forms.  E-Tax Workbook Instructions

Resolve all errors in forms.  Do not submit a form if it contains cells highlighted with a yellow background or red error text.  Cells highlighted with a blue background are open for data entry.

Please only use the newest version of tax forms, which are continuously improved from tax preparer feedback and are configured for use with OPTins.

Effective January 1, 2025, The Arizona Department of Insurance and Financial Institutions will no longer provide an Arizona Retaliatory Guide.  Please refer to the NAIC Retaliation: A Guide to State Retaliatory Taxes, Fees, Deposits and Other Requirements as a guide when completing tab E-RT to help identify and calculate the taxes, fees, assessments and other obligations that the insurer's domicile imposes upon Arizona insurers.   

• E-Tax Foreign LAH Form - Foreign Casualty, Captive, Mortgage Guaranty, Property and Casualty, Property, Prepaid Legal, Risk Retention Group 

• E-Tax Foreign PC & RRG - Foreign Disability, Health Care Services Organization (HCSO), Life and Disability, Life, Prepaid Dental Plan Organization, Service Corporation (HMDO) 

• E-Tax Foreign PC & RRG w/LAH Form - Foreign Property and Casualty writing Accident and Health

• E-FBS Form - Fraternal Benefit Society Annual Fees and Retaliation Report

E-TITLE Form - Foreign/Alien Title Insurer Retaliation Report.  Foreign title insurer to pay only the amount of such net premium tax which is in excess of the net income tax actually paid to this state for the same calendar year by such foreign title insurer per §20-1566 (C).

Note:  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.

File your fee payment using NAIC OPTins or by sending a check made payable to the Arizona Department of Insurance and Financial Institutions. 

• Arizona Domestic Life & Disability Reinsurer - By MARCH 31, REMIT $4,800 ($300 for Payment Type 28 and $4,500 for Payment Type 57)

• Arizona Domestic Mechanical Reimbursement Reinsurer - BY APRIL 1, REMIT $4,500 (Payment Type 65)

• E-UCLDR Form - Arizona Domestic and Unaffiliated Credit Life & Disability Reinsurer, REMIT $4,800 ($300 for Payment Type 28 and $4,500 for Payment Type 57)

  • If your fiscal year ends on December 31, pay your annual fee between July 1 and August 1, OR complete and file Form E-UCLDR with your payment between July 1 and August 1.

  • If your fiscal year does not end on December 31, pay your annual fee between July 1 and November 1, OR complete and file Form E-UCLDR with your payment between July 1 and November 1.

Home State - Only file taxes to Arizona for transactions for which Arizona is the "home state," as defined in ARS § 20-401(6).

Transaction Filing and Reporting Due Dates for both Arizona-only and multi-state risks:

*Tax obligations due on a legal holiday are timely fulfilled if filed the next business day.  ARS § 1-218

Filing Requirements:

Surplus lines brokers must

1. File transactions with The Surplus Line Association of Arizona

2. Produce a transaction detail report and a tax report using the SLA-AZ system;

3. Submit the transaction detail report and tax report with payment using the NAIC OPTins system.

E-II Form:  Industrial Insured Premium Receipts Tax Report - Industrial insureds (also known as exempt commercial purchasers) must use Form E-II to calculate and report premiums and taxes owed. Regulatory Bulletin 2014-10 summarizes Arizona's criteria for being defined as an industrial insured.  Updated 01/26/24