2022 Calendar Year-End filings
2023 Mid-Year filings

Included in the table below are the instructions for filings made in 2023.  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 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, 2023 Prepayment Form (Electronic) June 1st
  August 15, 2023 Prepayment Form (Electronic) August 15th
  County Mutual Annual Blank (Excel) March 1st
  County Mutual Mid-Year Blank (Excel) August 30th
  Insurance Data Security Act & Cybersecurity Events April 15th
     
Fraternal Societies Year-End 2022 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 2022 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, 2023 Prepayment Form June 1st
  August 15, 2023 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 2022 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, 2023 Prepayment Form June 1st
  August 15, 2023 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 2022 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, 2023 Prepayment Form By June 1st
  August 15, 2023 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 2022 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 2022 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