Foreign Insurers

NEW ADDRESS


Arizona Department of Insurance
100 North 15th Avenue, Suite 261

Phoenix, AZ  85007-2630


Starting July 1, 2020, we will be the
Department of Insurance and Financial Institutions (DIFI).

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

ADOI Fee Schedule

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

Arizona Retaliation Guide

Use this guide when completing Form E-RT to help identify and calculate the taxes, fees, assessments and other obligations that the insurer's domicile imposes upon Arizona insurers. 

Date Description

Recent Document Updates

3/18/2019 Updated version posted.

 

Retaliation: Wisconsin-domiciled Insurers

A Wisconsin-domiciled insurer must, for Arizona retaliation purposes, complete the Wisconsin tax and retaliation report the same way that Wisconsin requires an Arizona-domiciled insurer to complete it. 

Form E-RT: Retaliation Report

If the insurer is domiciled in Hawaii, Massachusetts, Minnesota, New York, or Rhode Island, do not complete or file Form E-RT.

For all other foreign/alien insurers, filing complete and correct retaliation reports will allow us serve you efficiently, and with minimal hassle.

Before proceeding with completing the Retaliation Report (Form E-RT):

  • Use the Arizona Retaliation Guide to assist you in identifying taxes, fees and assessments to which Arizona-domiciled insurers are subject in your domicile.
  • Resolve all errors in forms.  Do not submit a form if it contains cells highlighted with a yellow background or red error text.

NOTE:  The Arizona Department of Insurance no longer publishes an Annual Taxes and Fees Data Sheet.

Form Updates

Date Description
1/31/2020 Posted new version

 

Form E-TAX-AGENTS:

You must complete this form if the insurer's domicile requires Arizona insurers to pay appointment fees, appointment renewal fees, appointment termination fees, license fees or license renewal fees. Make sure to post the total from this form to Form E-RT.

2019 Additions to the Rates of Tax

Insurers domiciled in Alabama, Florida, Georgia, Kentucky, Louisiana, Mississippi, South Carolina and West Virginia must include the applicable addition to the rate of tax in the insurer's retaliation calculation. 

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 our Tax Unit at [email protected].