2023 Calendar Year-End filings
2024 Mid-Year filings
Included in the table below are the instructions for filings made in 2024. Locate your company type and follow the instructions in the filing memo and Annual Statement Filing Instructions Checklist.
All insurers will be required to file Tax and Application for Renewal Forms electronically. Payments associated with these documents will also be made electronically. Premium Pro® software users will be able to file directly with the software program. For all others, the instructions and link to the website to be used to create and submit all forms and payments can be found in both the Memo and Checklist for each insurance type.
If paying by ACH debit, make sure your debit limit is high enough to allow the payment to process.
If you have a debit block on your bank account please contact your bank to authorize the IID before submitting a payment. Give your bank the IID ACH Company ID 426004579X to authorize the debit to pass through.
Insurers needing to pay Iowa premium tax (example: orphaned premium) that are not currently licensed in Iowa will need to contact premium.tax@iid.iowa.gov for filing instructions. This does not include filings for Purchasing Groups, Risk Retention Groups or Surplus Lines Carriers. Purchasing Groups, Risk Retention Groups and Surplus Lines Carriers follow the instructions below.
| Insurance Type | Form | Deadline |
|---|---|---|
| Accredited Reinsurer Filing Requirements | Affidavit of Filing and Financial Statement Attestation* for Accredited Reinsurers that file with the NAIC | Annually |
| For Accredited Reinsurers that do not file with the NAIC | Quarterly | |
| AR-1 | Quarterly | |
| Additional details | ||
| County Mutuals | County Mutual Year-End Filing Packet | |
| Premium Tax Form (Electronic) | March 1st | |
| Application for Renewal of Certificate of Authority (Electronic) | March 1st | |
| June 1, 2024 Prepayment Form (Electronic) | June 1st | |
| August 15, 2024 Prepayment Form (Electronic) | August 15th | |
| County Mutual Annual Blank (Excel) | March 1st | |
| County Mutual 1Q Blank (Excel) | May 15th | |
| County Mutual 2Q Blank (Excel) | August 15th | |
| County Mutual 3Q Blank (Excel) | November 15th | |
| Insurance Data Security Act & Cybersecurity Events | April 15th | |
| Fraternal Societies | Year-End 2023 Filing Instructions and Tax Forms Memo | |
| Annual Statement Filing Instructions Checklist and Due Dates | ||
| Application for Renewal of Certificate of Authority (Electronic) | March 1st | |
| (Fraternal organizations do not need to file Premium Tax Returns.) | N/A | |
| Health (Companies filing on health blank) | Year-End 2023 Filing Instructions and Tax Forms Memo | |
| Annual Statement Filing Instructions Checklist and Due Dates | ||
| Premium Tax Form | March 1st | |
| Application for Renewal of Certificate of Authority | March 1st | |
| June 1, 2024 Prepayment Form | June 1st | |
| August 15, 2024 Prepayment Form | August 15th | |
| Insurance Data Security Act & Cybersecurity Events | April 15th | |
| Independently or Self Procured | Instructions for Premium Tax Filings | |
| OPTins Link to Pay Premium Taxes | March 1st | |
| Life | Year-End 2023 Filing Instructions and Tax Forms Memo | |
| Annual Statement Filing Instructions Checklist and Due Dates | ||
| Premium Tax Form | March 1st | |
| Application for Renewal of Certificate of Authority | March 1st | |
| June 1, 2024 Prepayment Form | June 1st | |
| August 15, 2024 Prepayment Form | August 15th | |
| Custodial Bank Deposits Affidavit (Domestics only) | Monthly | |
| Security Deposits Affidavit (Domestics only) | Monthly | |
| Insurance Data Security Act & Cybersecurity Events | April 15th | |
| Property and Casualty | Year-End 2023 Filing Instructions and Tax Forms Memo | |
| Annual Statement Filing Instructions Checklist and Due Dates | ||
| Premium Tax Form | March 1st | |
| Application for Renewal of Certificate of Authority | March 1st | |
| Ocean Marine Profit Tax (as applicable) | June 1st | |
| June 1, 2024 Prepayment Form | By June 1st | |
| August 15, 2024 Prepayment Form | By August 15th | |
| Insurance Data Security Act & Cybersecurity Events | April 15th | |
| Purchasing Groups | Application for Renewal | March 1st |
| Instructions for Premium Tax Filings | ||
| OPTins Link to Pay Premium Taxes | March 1st | |
| Risk Retention Groups | Year-End 2023 Filing Instructions and Tax Forms Memo | |
| Annual Statement Filing Instructions Checklist and Due Dates | March 1st | |
| Premium Tax Form | March 1st | |
| Application for Renewal of Certificate of Authority | March 1st | |
| State Mutuals | State Mutual Filing Packet | |
| Premium Tax Form (Electronic) | March 1st | |
| Application for Renewal of Certificate of Authority (Electronic) | March 1st | |
| Annual Statement | March 1st | |
| Quarterly Statement | May 15th, August 15th, November 15th | |
| Insurance Data Security Act & Cybersecurity Events | April 15th | |
| Surplus Lines | Year-End 2023 Filing Instructions and Tax Forms Memo | |
| Annual Statement Filing Instructions Checklist and Due Dates | March 1st | |
| Application for Renewal of Certificate of Authority | March 1st | |
| OPTins Link to Pay Premium Taxes |