Foreign Insurers

Taxes | Foreign


Forms and instructions are organized by "Business Type."

Accredited Reinsurer   Property/Casualty Insurer
Employee Benefit Trust/Association   Mortgage Guaranty Insurer
Exempt Insurer ARS § 20-401.05   Prepaid Legal Insurer
Fraternal Benefit Society   Risk Retention Group
Health Care Services Organization   Service Corporation
HMDO Service Corporation   Title Insurer
Life/Disability/Health Insurer   Unaffiliated Credit Life & Disability Reinsurer

Most foreign insurers are subject to Arizona's retaliation requirements in A.R.S. § 20-230.  Make sure to use information in the Arizona Retaliation Guide when completing Form E-RT: Retaliation Report.

Beginning with Tax Year 2015, insurers domiciled in Hawaii, Massachusetts, Minnesota, New York, and Rhode Island shall not be subject to tax/fee retaliation in Arizona (and Arizona-domiciled insurers shall not be subject to tax/fee 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." 


We recommend that all insurers use the NAIC OPTins system to report and pay taxes and fees.  

 

FIND TAX FORMS AND INSTRUCTIONS

Warning - Phishing Scam

We are aware of a phishing scam targeting insurance professionals claiming that the National Association of Insurance Commissioners received a complaint that the professional submitted a falsified claim. This fraudulent email displays the NAIC and CIPR logos, can originate from what appears to be an naic.org or gmail.com email account, and instructs the recipient to click on a link to download the complaint notification.

Certain antivirus products will detect this as a malicious email.  If you receive a similar email and have any concerns, contact the NAIC Service Desk at (816) 783-8500 or [email protected].

ADOI Fee Schedule

Fees are nonrefundable upon payment.  ARS § 20-167(A)

Historical Documents

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.

Annual Tax and Fees Data Sheet for 2016

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

Annual Tax and Fees Data Sheet for 2015

Only use this document if needed to amend a 2015 tax report.

Annual Tax and Fees Data Sheet for 2014

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

Annual Tax and Fees Data Sheet for 2013

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

HOW DID WE DO?

Please Provide Your Feedback

  • To report errors with forms or instructions, or to suggest ways to improve them, please send e-mail to Premium Tax Administrator Susan Yepez ([email protected]).