New for 2020
There are no changes from 2019 for the reinsurer tax forms.
Filing requirements
All reinsurers licensed in the state of Washington during the calendar year must file an online tax form, as provided by this office, even if no business was actually transacted within Washington during that time. Alternate filing methods are not accepted.
Due date
The completed online form and payment must be received by our office on or before March 1 following the end of the calendar year. When the due date falls on a Saturday or Sunday, the form and payment are considered timely if received on the next business day.
Caution: Do not mail a paper version of the form or any attachments to our office.
Completing your premium tax form
The Washington tax rate is 2%. Calculations for the Washington portion of the form will be completed automatically.
Selecting "Print" will print your form exactly as it appears on the screen, even if you have not saved your work.
Clicking the "Save Progress" button does not check for errors.
Remember: Save your work before moving away from the form; your work is not automatically saved.
Reinsurer Premiums and Fees
Premiums as Reported on the Annual Statement
Premiums entered in this section must match premiums reported for Washington on the State Page Exhibit filed with the National Association of Insurance Commissioners (NAIC).
|
Line name |
State of domicile |
State of Washington |
|---|---|---|
|
Line name Tax Rate |
State of domicile If editable, enter your state of domicile reinsurer tax rate |
State of Washington Pre-populated by the OIC |
|
Line name Trusteed Alien Reinsurer Tax |
State of domicile If editable, enter taxes due to your state of domicile |
State of Washington Auto-calculated |
Fee Details
If your company is no longer active in Washington and this is your final return, enter $0 in both columns as the Renewal Fee.
|
Line name |
State of domicile |
State of Washington |
|---|---|---|
|
Line name Renewal Fee |
State of domicile Enter the Certificate of Authority renewal fee your state of domicile charges foreign insurers |
State of Washington Pre-populated by the OIC |
|
Line name Annual Statement filing fee |
State of domicile Enter the annual statement filing fee your state of domicile charges foreign insurers |
State of Washington Pre-populated by the OIC |
|
Line name Other Misc Fees (specify) |
State of domicile Provide description and amount of other fees charged by your state of domicile (see note below) |
State of Washington n/a |
Note: Examples of Other Misc Fees to report on this schedule may include, but are not limited to, cost containment fees, exam fees, or annual service fees.
Summary
The fields in this section are populated from other areas of the tax form.
Declaration and final submission
Review the declaration and, if necessary, update the contact information.
The contact information listed here is the insurance commissioner's only point of contact for premium taxes and regulatory surcharge purposes; please make sure the information is accurate.
Enter the name and title of the officer that has examined the form and declares that to the best of this officer’s knowledge and belief, the information is entirely true, accurate and complete.
Submit your form to the insurance commissioner by clicking "Final Submission."