Taxes

DOMESTIC OR FOREIGN/ALIEN INSURERS: As a first step, please scroll down toward the bottom of this page, open the Annual Taxes and Fees Datasheet, and print the one page that relates to the entity for which you are paying taxes and/or fees.  The Datasheet contains information essential to filing correctly.  Please do not skip this step.

TAX NEWS

1/12/2018 - 2017 tax forms and instructions are published and ready for use.  Tax report forms have been designed for use with OPTins, and all insurers must use OPTins to file and pay insurance premium tax.  Only use the most current versions of forms.  Download forms and instructions only when you are ready to complete your tax report to ensure you have the most current version.  The tax rate applicable to authorized insurers for most property, casualty and life insurance premiums has decreased to 1.90%.  See ARS § 20-224 and Regulatory Bulletin 2016-02 for details.

 
9/12/2017 - Insurers must use the NAIC OPTins system (or an OPTins authorized business partner) to report and pay taxes and fees starting January 1, 2018.  Arizona enacted Laws 2017, Chapter 153 (HB 2069), which added ARS §§ 20-224(K), 36-2905(F) and 36-2944(F) allowing the director to require insurers and AHCCCS contractors to report and pay insurance premium taxes electronically through the acceptable third-party services the director designates on the Department of Insurance web site.  The director has designated the NAIC OPTins system as the acceptable third-party service for all insurers and AHCCCS contractors except that state agencies that act as AHCCCS contractors must use the Arizona Financial Information System (AFIS) to report and pay taxes.  Beginning January 1, 2018, an insurer or AHCCCS contractor must either use OPTins or an authorized business partner of OPTins (or AFIS for a state agency) to file and pay taxes.  ARS § 20-225(C) prevents the insurer or AHCCCS contractor from having to pay a penalty for a late filing resulting from delays caused by the third-party service.

10/16/2015 - Beginning with Tax Year 2015, insurers domiciled in Hawaii, Massachusetts, Minnesota, New York, and Rhode Island shall not be subject to retaliation in Arizona (and Arizona-domiciled insurers shall not be subject to retaliation in those states).  Arizona Revised Statutes § 20-230 was revised (Laws 2015, Ch. 184, Sec. 1)  to exempt from retaliation insurers "...that are domiciled in another state or foreign country that does not impose retaliatory taxes, or whose laws, on a reciprocal basis, exempt from retaliatory taxes similar insurers domiciled in this state doing business, or that might seek to do business in the other state or foreign country." 

FIND TAX FORMS AND INSTRUCTIONS
Select the taxpayer type from the submenu.

Annual Taxes and Fees Data Sheet for 2017

Use this document FIRST in order to determine your filing requirement.  Read the first page of the document, then find the one or two pages that contains information specific to the insurer.

Historical Documents

Only use this document if needed to amend a 2013 tax report.

Only use this document if needed to amend a 2014 tax report.

Only use if needed to amend a 2015 tax report.

Only use this document if needed to amend a 2016 tax report.

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