Send tax/fee filings to:

INSURANCE TAX UNIT
2910 N 44th Street # 210
Phoenix, AZ 85018-7269

Need help?

Send email to Revenue Auditor Diemmy Luu
dluu@azinsurance.gov

or

Call the Tax Unit at
(602) 364-3997

Tax Forms and Instructions
INSURERS
(and other risk-bearing entities)
SURPLUS LINES BROKERS and INDUSTRIAL INSUREDS AHCCCS CONTRACTORS

IMPORTANT! Tax forms and instructions for insurers have changed from prior years. Use only the current forms and instructions.

Download, save to your computer, complete and submit tax/fee report forms and any required payment. DO NOT remit tax and fee filings with any other type of filing.

If submitting an amended tax report form (E-TAX, E-RT, E-TC), you must also complete and submit the E–TAX–AMEND spreadsheet.

Visit our Annual Statement Forms And Quarterly Filing Requirements page for other requirements applicable to insurers. DO NOT remit financial statement filings with any other type of filing.

Surplus lines brokers: View important information about transaction and tax reporting requirements.


Industrial insureds (exempt commercial purchasers): File an Industrial Insured Premium Receipts Tax Report (Form E–II) and tax payment.

Use OPTins, or download, save to your computer, complete and submit with payment by mail Form E–QTR.

TAX/FEE REPORT DUE

February 28 for a reinsurer of a domestic ceding insurer pursuant to ARS § 20–261.01.

March 31 for a domestic life and disability reinsurer and for a domestic title insurer, pursuant to ARS § 20–223.

April 1 for a mechanical reimbursement reinsurer pursuant to ARS § 20–1096.05.

August 1 for an unaffiliated credit life and disablity reinsurer with a fiscal year ending December 31 pursuant to ARS § 20–1083.

November 1 for an unaffiliated credit ilfe and disability reinsurer with a fiscal year ending other than December 31 pursuant to ARS § 20–1083.

March 1 for all other insurers, health care services organizations, health-related service corporations and organizations, risk retention groups, fraternal benefit societies and other risk-bearing entities.

INSTALLMENT PAYMENTS
If the March 1 report (for the prior year) calculates a premium tax liability of $2,000 or more, use OPTins or Form E-INSTALL to pay an installment equal to 15% of the prior-year premium tax liability* by each of the following due dates:

Installment 1: Due March 15

Installment 2: Due April 15

Installment 3: Due May 15

Installment 4: Due June 15

Installment 5: Due July 15

Installment 6: Due August 15

*IMPORTANT! The amount of each installment is always equal to 15% of the prior-year premium tax liability, regardless of any credit or other tax reduction to which you may become entitled during the current year.

REPORT DUE

February 15 for

  • Arizona-only transactions effective July 1 through December 31; AND,
  • Multi-state transactions effective October 1 through December 31

May 15 for multi-state transactions effective January 1 through March 31

August 15 for

  • Arizona-only transactions effective January 1 through June 30; AND,
  • Multi-state transactions effective April 1 through June 30

November 15 for multi-state transactions effective July 1 through September 30

REPORT DUE

March 15 for estimated capitation from January 1 through March 31

June 15 for estimated capitation from April 1 through June 30

September 15 for estimated capitation from July 1 through September 30

December 15 for estimated capitation from October 1 through December 31