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 | |
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| County Mutuals | County Mutual Year-End Filing Packet (407.17 KB) .pdf | |
| | Premium Tax Form (Electronic) | March 1st |
| | Application for Renewal of Certificate of Authority (Electronic) | March 1st |
| | June 1, 2025 Prepayment Form (Electronic) | June 1st |
| | August 15, 2025 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 |
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| Fraternal Societies | Year-End 2025 Filing Instructions and Tax Forms Memo (155.2 KB) .pdf | |
| | Annual Statement Filing Instructions Checklist and Due Dates (185.15 KB) .pdf | |
| | Application for Renewal of Certificate of Authority (Electronic) | March 1st |
| | (Fraternal organizations do not need to file Premium Tax Returns.) | N/A |
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Health
(Companies filing on health blank) | Year-End 2025 Filing Instructions and Tax Forms Memo (155.2 KB) .pdf | |
| | Annual Statement Filing Instructions Checklist and Due Dates (172.19 KB) .pdf | |
| | Premium Tax Form | March 1st |
| | Application for Renewal of Certificate of Authority | March 1st |
| | June 1, 2025 Prepayment Form | June 1st |
| | August 15, 2025 Prepayment Form | August 15th |
| | Insurance Data Security Act & Cybersecurity Events | April 15th |
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| Independently or Self Procured | Instructions for Premium Tax Filings | |
| | OPTins Link to Pay Premium Taxes | March 1st |
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| Life | Year-End 2025 Filing Instructions and Tax Forms Memo (155.2 KB) .pdf | |
| | Annual Statement Filing Instructions Checklist and Due Dates (185.15 KB) .pdf | |
| | Premium Tax Form | March 1st |
| | Application for Renewal of Certificate of Authority | March 1st |
| | June 1, 2025 Prepayment Form | June 1st |
| | August 15, 2025 Prepayment Form | August 15th |
| | Insurance Data Security Act & Cybersecurity Events | April 15th |
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Property
and
Casualty | Year-End 2025 Filing Instructions and Tax Forms Memo (155.2 KB) .pdf | |
| | Annual Statement Filing Instructions Checklist and Due Dates (183.61 KB) .pdf | |
| | Premium Tax Form | March 1st |
| | Application for Renewal of Certificate of Authority | March 1st |
| | Ocean Marine Profit Tax (as applicable) | June 1st |
| | June 1, 2025 Prepayment Form | By June 1st |
| | August 15, 2025 Prepayment Form | By August 15th |
| | Insurance Data Security Act & Cybersecurity Events | April 15th |
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| Purchasing Groups | Application for Renewal | March 1st |
| | Instructions for Premium Tax Filings | |
| | OPTins Link to Pay Premium Taxes | March 1st |
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Risk Retention
Groups | Year-End 2025 Filing Instructions and Tax Forms Memo (80.05 KB) .pdf | |
| | Annual Statement Filing Instructions Checklist and Due Dates (168.54 KB) .pdf | March 1st |
| | Premium Tax Form | March 1st |
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| State Mutuals | State Mutual Filing Packet (295 KB) .pdf | |
| | Premium Tax Form (Electronic) | March 1st |
| | Application for Renewal of Certificate of Authority (Electronic) | March 1st |
| | Annual Statement (Excel) | March 1st |
| | Quarterly Statement | May 15th, August 15th, November 15th |
| | Insurance Data Security Act & Cybersecurity Events | April 15th |
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| Surplus Lines | Year-End 2025 Filing Instructions and Tax Forms Memo (133.21 KB) .pdf | |
| | Annual Statement Filing Instructions Checklist and Due Dates (170.26 KB) .pdf | March 1st |
| | Application for Renewal of Certificate of Authority | March 1st |
| | OPTins Link to Pay Premium Taxes | |
