Insurers and regulated entities

New for 2024

There are no changes from 2023 for the title insurance tax forms.

Filing requirements

All title insurance companies licensed 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 our office 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 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

Title companies are not subject to premium tax, but must report their premiums.

Premiums reported must be on the same basis as required on the Annual Statement.

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.

Title premiums and fees

Premiums as reported on the annual statement

Premiums entered in this section must match premiums reported for Washington on the State Page Exhibit filed with the National Association of Insurance Commissioners (NAIC).

Fee details

If your company is no longer active in Washington and this is your final return, enter $0 as the Certificate of Authority Renewal Fee.

Fees for foreign title companies

Note: Examples of Other Misc Fees to report on this schedule may include, but are not limited to, fraud fees, cost containment fees, exam fees, or annual service fees.

Summary

The fields in this section are populated from other areas of the tax form.

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 taxes and regulatory surcharge 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."

New for 2024

There are no changes from 2023 for the reinsurer tax forms.

Filing requirements

All reinsurers licensed 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 our office 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 Washington 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.

Clicking 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.

Reinsurer Premiums and Fees

Premiums as Reported on the Annual Statement

Premiums entered in this section must match premiums reported for Washington on the State Page Exhibit filed with the National Association of Insurance Commissioners (NAIC).

Fee Details

If your company is no longer active in Washington and this is your final return, enter $0 in both columns as the Renewal Fee.

Note: Examples of Other Misc Fees to report on this schedule may include, but are not limited to, cost containment fees, exam fees, or annual service fees.

Summary

The fields in this section are populated from other areas of the tax form.

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 taxes and regulatory surcharge purposes; please make sure the information is accurate.

Enter the name and title of the officer that 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."

New for 2024

There are no changes from the 2023 purchasing group tax forms.

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 our office 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 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.

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."

Tax form updates for 2024

The property and casualty tax form changed to reflect updates NAIC made to Schedule T:

• Inland Marine line changed from 9 to 9.1
• Added line 9.2 for Pet Insurance Plans 

The Office of Insurance Commissioner (OIC) provides a resource to aid foreign companies in retaliatory reporting. The list is not all-inclusive, but does provide common fees, assessments, and surcharges that must be reported.

• List of fees, assessments and surcharges subject to retaliation (PDF 637.78KB)

Filing requirements

If your property and casualty insurance company was licensed in Washington state during the calendar year, you need to file a tax form online. This applies even if your company didn't do business within Washington during that time. We only accept online filings.

Due date

You need to submit your online form and payment on or before March 1 of the following year. If the due date is Saturday or Sunday, you can submit them the next business day.

Warning: Please don't mail us a paper version of the form or any attachments.

Completing your premium tax form

You usually owe taxes on all premiums unless they're exempted on your tax form. If you have questions, please contact us.

• You need to report premiums using the same requirements as the Annual Statement.
• Washington's tax rate is 2%. The form will calculate your taxes automatically.
• Choosing "Print" will print your form exactly as it appears on the screen, even if you have not saved your work.
• Choosing "Save Progress" does not check for errors.

Remember: Save your work before leaving the form. The form won't automatically save your work.

Premium Reporting section

Premiums as Reported on the Annual Statement

With few exceptions, the premiums you enter in this section should match those you report for Washington on the matching lines of the Exhibit of Premiums and Losses (state page) you file with the NAIC.

Excess Bail Bonds are bail bond premiums and fees beyond those you report on the state page. They're not included in Line 24 or 34. Please report these premiums using the unnumbered line under Line 34.

Schedule guidance

Foreign property and casualty companies

Schedule A - Property/Casualty Taxes

Based on what you entered in the Premium Reporting section, the form will automatically fill out some fields on this schedule.

If there's a border around a field, you can edit it. See the table below for details on filling out these fields.

Schedule A instructions for foreign property and casualty companies

Line name	State of domicile	Washington state
Reinsurance Assumed Authorized Company	Report reinsurance assumed from authorized companies	n/a
Reinsurance Assumed Unauthorized Company	Report reinsurance assumed from unauthorized companies	n/a
Dividends Paid to Policyholders	Report dividends your state of domicile allows you to claim	n/a
Losses Paid to Policyholders	Report losses paid your state of domicile allows you to claim	n/a
Other Deductions (specify)	Provide description and amount of deduction allowed, if any	n/a
Health Pool Assessment Available	Enter Health Pool Assessment your state of domicile allows you to claim	Our office fills out this field (see note below)
Property/Casualty Tax Rate	Our office fills out this field with highest allowable tax rate	Our office fills out this field
Variable tax rate adjustment	If you can edit this field, enter an adjustment that correctly calculates the tax on the final line of the schedule	n/a

Note: This schedule shows the Health Pool Assessment Available. If the credit available would reduce taxable premiums below zero, the excess credit goes to the next tax year.

Schedule B - Ocean Marine Taxes

Based on what you entered in the Premium Reporting section, the form will automatically fill out some fields on this schedule.

If there's a border around a field, you can edit it. See the table below for details on filling out these fields.

Schedule B instructions for foreign property and casualty companies

Line name	State of domicile	Washington state
Reinsurance Assumed	Report reinsurance assumed your state of domicile allows you to claim	Report reinsurance assumed
Reinsurance Ceded	Report reinsurance ceded your state of domicile allows you to claim	Report reinsurance ceded
Direct Losses Paid (Deduct Salvage)	Report direct losses paid your state of domicile allows you to claim	Report direct losses paid
Losses Paid on Reinsurance	Report losses paid on reinsurance your state of domicile allows you to claim	Report losses paid on reinsurance
Recoveries on Reinsurance Ceded	Report recoveries on reinsurance ceded your state of domicile allows you to claim	Report recoveries on reinsurance ceded
Ocean Marine Tax Rate	Our office fills out this field with highest allowable tax rate	Our office fills out this field
Variable tax rate adjustment	If you can edit this field, enter an adjustment that correctly calculates the tax on the final line of the schedule	n/a

Schedule C - Fire Marshal and/or Fire Department Taxes

Based on what you entered in the Premium Reporting section, the form will automatically fill out some fields on this schedule.

If there's a border around a field, you can edit it. See the table below for details on filling out these fields.

Schedule C instructions for foreign property and casualty companies

Line name	State of domicile	Washington state
Fire Tax Rate	Our office fills out this field with highest allowable tax rate	n/a
Variable tax rate adjustment	If you can edit this field, enter an adjustment that correctly calculates the tax on the final line of the schedule	n/a

Schedule D - Other Taxes and Credits

Line name	State of domicile	Washington state
Other Taxes Assessed (Specify) (two lines)	Provide a specific description and amount of taxes assessed, if any (see note below)	n/a
Other Credits Allowed (Specify) (two lines)	Provide a specific description and amount of credit allowed, if any	n/a

Note: Examples of taxes to report here include franchise tax, MTA tax, or a minimum tax.

Schedule E - Assessment Credits

We fill out assessments. You cannot edit them. The assessment credit is prorated at 20% per year for five years, unless the remaining credit is less than $1,000.

Example: Your company pays an assessment of $2,000 in calendar year 1.

• Year 1: Credit of $400 used, $1,600 remaining.
• Year 2: Credit of $400 used, $1,200 remaining.
• Year 3: Credit of $400 used, $800 remaining.
• Year 4: Credit of $800 used, $0 remaining.

Schedule E instructions for foreign property and casualty companies

Tax year	State of domicile	Washington state
2022 - 2018	For each year, enter the assessment credit your state domicile allows you to claim	Our office fills out this field
Other	Enter assessment credits before 2018 your state of domicile allows you to claim	n/a

Schedule F - Filing and Miscellaneous Fees

If your company is no longer active in Washington and this is your final return, enter $0 in both columns as the Renewal Fee.

Schedule F instructions for foreign property and casualty companies

Line name	State of domicile	Washington state
Renewal fee	Enter the Certificate of Authority renewal fee your state of domicile charges foreign insurers	Our office fills out this field
Annual Statement filing fee	Enter the annual statement filing fee your state of domicile charges foreign insurers	Our office fills out this field
Fraud Fee	If you can edit this field, enter the fraud fee/assessment from your state of domicile	n/a
Operating Fee	If you can edit this field, enter the operating fee/assessment your state of domicile would charge a foreign insurer	n/a; the Regulatory Surcharge cannot be claimed on the premium tax return
Other Misc Fees (specify) (two lines)	Provide description and amount of other fees your state of domicile charges (see note below)	n/a

Note: Examples of Other Misc Fees include cost containment fees, exam fees, and annual service fees.

Domestic property and casualty companies

Schedule A - Property/Casualty Taxes

Based on what you entered in the Premium Reporting section, the form will automatically fill out most fields on this schedule.

If your company received premiums from unauthorized areas, report them on this schedule.

This schedule shows the Health Pool Assessment Available. If the credit available would reduce taxable premiums below zero, the excess credit goes to the next tax year.

Schedule B - Ocean Marine Taxes

Based on what you entered in the Premium Reporting section, the form will automatically fill out some fields on this schedule.

The following fields are on this schedule:

• Report Reinsurance Assumed
• Reinsurance Ceded
• Direct Losses Paid
• Losses Paid on Reinsurance
• Recoveries on Reinsurance Ceded

Schedule C - Assessment Credits

We fill out assessments. You cannot edit them. The assessment credit is prorated at 20% per year for five years, unless the remaining credit is less than $1,000.

Example: Your company pays an assessment of $2,000 in Year 1.

• Year 1: Credit of $400 used, $1,600 remaining.
• Year 2: Credit of $400 used, $1,200 remaining.
• Year 3: Credit of $400 used, $800 remaining.
• Year 4: Credit of $800 used, $0 remaining.

Schedule D - Filing and Miscellaneous Fees

If your company no longer works in Washington and this is your final return, enter $0 as the Renewal Fee.

Summary

The form will automatically fill out these fields with information from other sections.

If you pay more than the premium taxes you owe, the excess will go toward prepayments for this calendar year. If the excess is more than your prepayments, we'll process it as a refund and notify the tax contact we have on file.

Declaration and final submission

Read the declaration before submitting the form.

If necessary, update the contact information. This information is our only way to contact your company about premium taxes and regulatory surcharges. Enter the name and title of the person who checked that the form is correct and complete.

Choose "Final Submission" to submit your form.

New for 2024

There are no changes from the 2023 captive insurer tax forms.

Filing requirements

All eligible captive insurers that are registered in the State of Washington are required to file an annual 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 our office 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 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

Tax is generally due on all premiums, unless specifically exempted on the tax form. A registered eligible captive insurer is not liable for premium tax on moneys received as a reinsurer or on insurance placed through a surplus lines broker or other intermediary that collects and remits premium tax. If you have questions, please contact us. 

The Washington tax rate is 2%. Calculations 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.

Premium Reporting section

Captive Premiums should be entered in this section, broken out by line of business. 

Exemptions and Deductions

Identify any exemptions or deductions applicable for your entity.

Renewal Fee

The renewal fee paid in March applies to registration July - June beginning in the current calendar year. Renewal fees paid on the tax form due March 1, 2024 apply to registration July 2024 - June 2025.

If your company is no longer active in Washington and this is your final return, enter $0 as the Annual Registration Renewal Fee. 

Summary

All fields in this section are populated from other areas of the the tax form.

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 that 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."

Financial filing instructions

Refer to these resources for specific instructions on how to use the portal to file your annual report and templates required to complete your financial filing:

• Filing checklist (PDF 312.25KB)
• Form IC-13A-HC / IC-14-HMO (PDF 1.28MB)
• Instructions for Form IC-13A-HC/IC-14-HMO revised Dec. 2024 (PDF 163.87KB)
• Washington State Health Insurance Pool (WSHIP) assessment report
• Supplemental data input (XLSX 24.71KB)
• Electronic submission directive (PDF 138.64KB)
• How to file on the secure OIC portal (PDF 2.30MB)

File your annual report for health care service contractors

Using a remote online notary

You can send documents notarized by a remote online notary who:

• Is authorized in Washington
• Uses audio or video for identification
• Notarizes documents with tamper-evident technologies

The notary stamp needs to be a digital image that looks like a traditional notary stamp. It also needs to show the notarization happened remotely.