Form E-TC: Tax Credits

NEW AGENCY

Arizona Department of Insurance
100 North 15th Avenue, Suite 261
Phoenix, AZ  85007-2630

Starting July 1, 2020, we became the
Department of Insurance and Financial Institutions (DIFI).

Use this form for an insurer that earned in the current year, carried forward from a prior year or carried forward to a future year a tax credit or offset.

Recent Document Updates
DATE DESCRIPTION
1/31/2020 Uploaded new version
File Form E-TC (v. 20200131)
Priority: 
TAX20000
Form E-TAX-I: Annual Tax and Fees Report Instructions

If the insurer's Data Sheet instructs the insurer to complete Form E-TAX, please READ THESE INSTRUCTIONS before proceeding.

Recent Document Updates
DATE DESCRIPTION
1/31/2020 Updated instructions uploaded
Form E-TAX: Annual Tax and Fees Report

You must use the NAIC OPTins (www.optins.org) system, or a system that is interfaced to provide reports and payments through the NAIC OPTins system, to file insurance premium tax reports and payments.  Reports and payments filed through the mail will be voided and returned, and will be considered not to have been filed.

Before proceeding with your OPTins tax/fee filing and payment:

  • Please read E-TAX-I instructions.
  • Resolve all errors in forms.  Do not submit a form if it contains cells highlighted with a yellow background or red error text.

Please only use the newest version of tax forms, which are continuously improved from tax preparer feedback and which are configured for use with OPTins.

DATE DESCRIPTION
Recent Document Updates
1/31/2020 New version

 
Form E-AMEND: Summary to Changes to Taxes and Fees

Include this form with an amended Annual Tax and Fee Report.
Form E-INSTALL: Tax Installment Report

Each insurer that has a tax liability during the prior calendar year of $50,000 or more must file an installment payment by the 15th of each month, March through August, of the current year equal to 15% of the prior calendar year tax liability.  ARS § 20-224(E). 

Completing Form E-INSTALL is optional.  It does not need to be included with your OPTins filing.

Insurers MUST use the NAIC OPTins system to pay Arizona tax installments.  ARS § 20-224(K).