DOMESTIC INSURER: Property/Casualty 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 (OTHER THAN Workers' Compensation Carrier Taxes).
Workers' Compensation Carrier Tax forms and information are available from the Industrial Commission of Arizona at http://www.ica.state.az.us/Administrative%20Support/ADMSPT_Self_Insurance.aspx
For all other kinds of insurance premium tax:
- The Department of Insurance no longer publishes an "Annual Taxes and Fees Data Sheet."
- 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.