Surplus Lines Broker Tax Filing Requirements

FILING AND PAYMENT DUE DATES

Surplus Lines
Transaction Dates
Report
Form
Report and Tax
Due Dates
January 1 through June 30 E-SL-1 September 1
July 1 through December 31 E-SL-2 March 1

 

IMPORTANT You may have to pay a penalty and your license may be suspended or revoke if you do not file a tax report and tax payment when due. ARS §§ 20-417, 418.

 

FILING AND PAYMENT INSTRUCTIONS

STEP 1. Produce your tax report from the Arizona Surplus Lines Association web site.

  • Go to www.sla-az.org
  • Click on the State Forms tab and print Form E-SL.Instruction.
  • Log in with your user name and password.  If you are not registered, click on the Register button.
  • Enter the required information for each transaction.
IMPORTANT If you did not have any surplus lines transactions during the semi-annual period, DO NOT submit a tax report to the Arizona Department of Insurance.

STEP 2. If you transacted surplus lines coverage during the semi-annual period, submit your tax report and tax payment by one of the following two methods (A or B):

METHOD A -- Use the NAIC OPTins system to electronically file your tax report and pay the tax due.  For information about OPTins:

Note: To use OPTins, you must establish an account and electronic funds transfer protocol with the NAIC, which can take up to two weeks.

OR

METHOD B -- Pay by check.  Print your Arizona insurance license number on your check, make the check payable to “Arizona Department of Insurance,” and send with your tax report to:

Insurance Department Tax Unit, 2910 N. 44th St # 210, Phoenix, AZ  85018-7269.

TAX FILING AMENDMENT INSTRUCTIONS

STEP 1. Produce your tax report from the Arizona Surplus Lines Association web site.

  • Go to www.sla-az.org
  • Click on the State Forms tab. Complete, print and have your signature notarized on Form E-SL.AMEND.

STEP 2. Submit your filing.

  • If the amount in Part 3, Line 4, Column C is negative,
    • Obtain and complete Form E-173SLB from the State Forms tab of the Surplus Line Association of Arizona web sit (www.sla-az.org).
    • Include Form E-173SLB and supporting documentation with your amendment filing.
    • We will issue a refund of the overpayment after we verify the accuracy of the filing and determine that you do not owe any unpaid tax or penalty amounts, .
  • If the amount in Part 3, Line, 4, Column C is positive, include a check or money order for that amount. Print your Arizona insurance license number on your check and make the check payable to “Arizona Department of Insurance."
  • Send your tax report (and payment if required) to:

    Insurance Department Tax Unit, 2910 N. 44th St # 210, Phoenix, AZ  85018-7269.

NEED HELP?

For help with the SLA-AZ web site, call (602) 279-6344.

For tax report filing assistance, call the Department of Insurance Tax Unit at (602) 364-3246.