Taxes | Foreign
Forms and instructions are organized by "Business Type."
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
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].