Important "Step One." Open the Annual Taxes and Fees Data Sheet document (provided toward the bottom of this web page) and locate the page produced for your company (you can hold the [Ctrl] key and press the [F] key to open a window that will enable you to search the document). Print the one page for your company and use the information on the Sheet to determine what you need to provide.
Step Two. After locating the insurer's page in the Annual Taxes and Fees Data Sheet (from Step One), and after reading important information provided on the remainder of this web page, you can jump to the page containing appropriate forms and instructions for the insurer's "Business Type."
Step Three. 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
HOW DID WE DO?
- Complete a quick and easy survey at https://www.surveymonkey.com/s/insurancetaxsection
- To report errors with forms or instructions, or to suggest ways to improve them, please send e-mail to Chief Operating Officer Scott Greenberg ([email protected]).