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.

Premium Tax Filings and Other Form Filings
Insurance TypeFormDeadline
Accredited Reinsurer
Filing Requirements
Affidavit of Filing and Financial Statement Attestation* for Accredited Reinsurers that file with the NAICAnnually
 For Accredited Reinsurers that do not file with the NAICQuarterly
 AR-1Quarterly
 Additional details 
   
County MutualsCounty 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 EventsApril 15th
   
Fraternal SocietiesYear-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 FormMarch 1st
 Application for Renewal of Certificate of AuthorityMarch 1st
 June 1, 2024 Prepayment FormJune 1st
 August 15, 2024 Prepayment FormAugust 15th
 Insurance Data Security Act & Cybersecurity EventsApril 15th
   
Independently or Self ProcuredInstructions for Premium Tax Filings 
 OPTins Link to Pay Premium TaxesMarch 1st
   
LifeYear-End 2023 Filing Instructions and Tax Forms Memo 
 Annual Statement Filing Instructions Checklist and Due Dates 
 Premium Tax FormMarch 1st
 Application for Renewal of Certificate of AuthorityMarch 1st
 June 1, 2024 Prepayment FormJune 1st
 August 15, 2024 Prepayment FormAugust 15th
 Insurance Data Security Act & Cybersecurity EventsApril 15th
   
Property
and
Casualty
Year-End 2023 Filing Instructions and Tax Forms Memo 
 Annual Statement Filing Instructions Checklist and Due Dates 
 Premium Tax FormMarch 1st
 Application for Renewal of Certificate of AuthorityMarch 1st
 Ocean Marine Profit Tax (as applicable)June 1st
 June 1, 2024 Prepayment FormBy June 1st
 August 15, 2024 Prepayment FormBy August 15th
 Insurance Data Security Act & Cybersecurity EventsApril 15th
   
Purchasing GroupsApplication for RenewalMarch 1st
 Instructions for Premium Tax Filings 
 OPTins Link to Pay Premium TaxesMarch 1st
   
Risk Retention
Groups
Year-End 2023 Filing Instructions and Tax Forms Memo 
 Annual Statement Filing Instructions Checklist and Due DatesMarch 1st
 Premium Tax FormMarch 1st
 Application for Renewal of Certificate of AuthorityMarch 1st
   
State MutualsState Mutual Filing Packet 
 Premium Tax Form (Electronic)March 1st
 Application for Renewal of Certificate of Authority (Electronic)March 1st
 Annual StatementMarch 1st
 Quarterly Statement May 15th, August 15th, November 15th
 Insurance Data Security Act & Cybersecurity EventsApril 15th
   
Surplus LinesYear-End 2023 Filing Instructions and Tax Forms Memo 
 Annual Statement Filing Instructions Checklist and Due DatesMarch 1st
 Application for Renewal of Certificate of AuthorityMarch 1st
 OPTins Link to Pay Premium Taxes