2019 Calendar Year-End filings
2020 Mid-Year filings

Included in the table below are the instructions for filings made in 2020.  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.  PremiumPro 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 continue to follow the instructions below for filing through OPTins.

 

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, 2020 Prepayment Form (Electronic) June 1st
August 15, 2020 Prepayment Form (Electronic) August 15th
County Mutual Annual Blank (Excel) March 1st
County Mutual Mid-Year Blank PDF or Excel August 30th
 
Fraternal Societies Year-End 2019 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 2019 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, 2020 Prepayment Form June 1st
August 15, 2020 Prepayment Form August 15th
 
Independently or Self Procured Instructions for Premium Tax Filings  
OPTins Link to Pay Premium Taxes March 1st
 
Life Year-End 2019 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, 2020 Prepayment Form June 1st
August 15, 2020 Prepayment Form August 15th
Custodial Bank Deposits Affidavit (Domestics only) Monthly
Security Deposits Affidavit (Domestics only) Monthly
 
Property
and
Casualty
Year-End 2019 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, 2020 Prepayment Form By June 1st
August 15, 2020 Prepayment Form By August 15th
 
Purchasing Groups Application for Renewal March 1st
Instructions for Premium Tax Filings  
OPTins Link to Pay Premium Taxes March 1st
 
Risk Retention
Groups
Annual Statement Filing Instructions Checklist and Due Dates  
Application for Renewal March 1st
Instructions for Premium Tax Filings  
OPTins Link to Pay Premium Taxes March 1st
 
State Mutual
Filing Packet
State Mutual Filing Packet  
Premium Tax Form (Electronic) March 1st
Application for Renewal of Certificate of Authority (Electronic) March 1st
June 1, 2020 Prepayment Form (Electronic) June 1st
August 15, 2020 Prepayment Form (Electronic) August 15th
 
Surplus Lines Annual Statement Filing Instructions Checklist and Due Dates  
Application for Renewal March 1st
Instructions for Premium Tax Filings  
OPTins Link to Pay Premium Taxes March 1st