DOMESTIC INSURER: Life/Disability/Health Insurer

Beginning January 1, 2018, all insurers must use the NAIC OPTins system (or a system interfaced with NAIC OPTins) to report and pay insurance premium taxes and installment payments 

  • As a first step, please
  • Open the Annual Taxes and Fees Data Sheet.
  • Read the first page, which contains important instructions. 
  • Print the one or two pages that pertains to the insurer/entity.
  • Directions toward the top of the Annual Taxes and Fees Data Sheet for the insurer/entity will tell you what you need to file.  In some cases, an entity does not need to file a tax report.
  • If the Annual Taxes and Fees Data Sheet indicates you need to complete Form E-TAX:
  • Download and read the E-TAX-I instructions before preparing forms.
  • Make sure to post amounts from other tax reporting documents (E-TC, etc.) to the appropriate locations on Form E-TAX.
  • If Form E-TAX calculates a refund due to you (on Line 9), file the tax report forms without including a payment. 
  • If Form E-TAX calculates an amount owed (on Line 9), only pay the Line 9 amount owed with your tax report forms. Do not pay any other amount.
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.

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
1/13/2018 Included instructions relating to Arizona Life and Disability Insurance Guaranty Fund assessments; updated instructions relating to paying tax installments; eliminated duplication in instructions
Form E-TAX: Annual Tax and Fees Report

NEW FORM - READY FOR FILING!

Starting January 1, 2018, 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:

  • You should already have located and printed the insurer's page of the Annual Taxes and Fees Data Sheet as Step One.
  • Please read E-TAX-I instructions.
  • Complete PART A of Form E-TAX with information from the insurer's Annual Taxes and Fees Data Sheet.
  • 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
1/18/2018 New OPTins compliant version

 

Form E-SGHI: Accountable Health Plan Small-employer Group Health Insurance Plan Premium

An insurer may only report small-employer major medical premium as being tax exempt if

  • the insurer is an accountable health plan AND
  • the insurer issued (major medical) health benefit plans to small employers AND
  • the insurer notified the small employers of the reduction to the premium tax because of the tax exemption (ARS § 20-2304(J)) AND
  • the insurer complied with all other provisions of ARS §§ 20-2301 et seq.
DATE DESCRIPTION
Recent Document Updates
1/18/2018 Version containing corrections uploaded

 

Form E-TC: Tax Credits

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
2/1/2018 Corrected  calculation of credit for domestic stock life/disability insurers, which has been repealed
1/18/2018 Uploaded new version
11/28/2017 Corrected line numbering issue
10/26/2017 New OPTins-compatible form uploaded
Form E-LRTF: Local and Regional Taxes and Fees; Survey of Arizona Domestic Insurers

Arizona Administrative Code ("AAC") R20-6-205 requires all Arizona domestic insurers to file a complete and accurate response to this survey.

Complete all the questions on the INSTRUCTIONS page and furnish the information specified in the "WHAT NEEDS TO BE SUBMITTED" section. 

  • If you are required to either make an OPTins filing or submit a CD-ROM containing data, files need to be saved with names that adhere to the instructions provided in the NAMING FILES section.
  • If you are filing a CD-ROM, the insurer's NAIC number, name and "E-LRTF" must be printed on the CD-ROM.

Data from the Survey are used to compute additions to the rates of tax that foreign and alien insurers must use when computing their retaliation obligations.  Therefore, it is absolutely critical that Arizona domestic insurers accurately complete the survey.  Insurers that fail to file timely, complete and accurate responses to the Survey may be subject to administrative action.

Beginning for Tax Year 2015, Arizona-domiciled insurers are not subject to tax/fee retaliation in Hawaii, Massachusetts, Minnesota, New York or Rhode Island, and insurers domiciled in those states are not subject to tax/fee retaliation in Arizona.  Therefore, we are no longer requested information about any of those states in the E-LRTF workbook.

Insurers with questions about the survey should contact the Insurance Tax Unit.

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).

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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