For Insurers

Foreign purchasing groups - 2018 premium tax filing instructions

Filing requirements

All purchasing groups registered in the state of Washington during the calendar year must file an online tax form, as provided by this office, even if no business was actually transacted within Washington during that time. Alternate filing methods are not accepted.

Due date

The completed online form and payment must be received by the Office of Insurance Commissioner (OIC) on or before March 1 following the end of the calendar year. When the due date falls on a Saturday or Sunday, the form and payment are considered timely if received on the next business day.

 Caution: Do not mail a paper version of the form or any attachments to our office.

Completing your premium tax form

The tax rate is 2%. Calculations for the Washington portion of the form will be completed automatically.

Selecting "Print" will print your form exactly as it appears on the screen, even if you have not saved your work.

The "Save Progress" button does not check for errors.

 Remember: Save your work before moving away from the form; your work is not automatically saved.

Purchasing Group Taxes

Premiums entered in this section must reflect all Washington business for the year, even if another entity is responsible for the payment of taxes.

Purchasing group taxes instructions

Line name

State of domicile

State of Washington

Purchasing Group Tax Rate

If editable, enter your state of domicile purchasing group tax rate

Pre-populated by the OIC

Purchasing Group Taxes

If editable, enter taxes due to your state of domicile

Auto-calculated

Entities Responsible for Premium Tax Liability

If your purchasing group does not pay taxes directly, select "Yes" when responding to the question "Is another entity responsible for this tax liability?"

After selecting "Yes," enter the entity responsible for the tax liability and the premium volume for which they are responsible.

Select "Add Entity" if more than one entity is responsible for taxes.

Declaration and final submission

Review the Declaration and, if necessary, update the contact information.

The contact information listed here is the insurance commissioner's only point of contact for premium tax purposes; please make sure the information is accurate.

Enter the name and title of the officer who has examined the form and declares that to the best of this officer’s knowledge and belief, the information is entirely true, accurate, and complete.

Submit your form to the insurance commissioner by clicking "Final Submission."