Tax Forms, Instructions & Information

Note: New 2024 Insurance (Premium) Tax information scheduled to be released December 2, 2024.

The tax forms, instructions, and information are available for current and prior year(s).  To access any year, select from the links below.

Premium Tax Forms are now available in MS-Excel (MS-Excel) format. Instructions, and Information are in Microsoft-Word format (MS-Word). Each may be downloaded to your computer. If your current software does not support these formats, you may download the Web App by visiting our Free Document Readers page.  

Tax Filing Process: See 2024 Notice for 2023 Insurance (Premium) Tax Filing Information

Tax returns and vouchers may be filed electronically. Filing using paper originals via mail is still available. Only one method may be selected.

1. To File Electronically:

• For Original Tax Return: Send a scanned copy of the physically signed tax return and required attachments via e-mail to PremiumTaxFiling@insurance.ca.gov.

• For Tax Payment Vouchers: If tax payments are made via EFT, Tax Payment Vouchers can be filed via e-mail to PremiumTaxFiling@insurance.ca.gov.

• For Amended Tax Return: Send a scanned copy of the physically signed tax return and required attachments via e-mail to PremiumTaxAudit@insurance.ca.gov and refer to latest Tax Return Instructions, last page, for additional instructions for tax payment and claim for refund. Important: Additional tax due from amended tax returns must be made by check and made payable to the State Controller's Office. Do Not send payment via EFT. For claim for refund, Do Not Deduct or Credit the requested refund when filing any future tax returns or prepayments due. The amount claimed is Not a Refund until certified as correct and a Notice of Refund is issued to you by the California Department of Tax and Fee Administration.

• When filing via e-mail, include in the subject line: Name of the insurer or surplus line broker; CA Permanent number (not NAIC number) or SLB License number; Tax form being filed (PC, Life, Title, HP, OM, SLB); and associated Tax Year.

2. To File by Mail: 

• For Original Tax Return: Refer to latest Tax Return Instructions first page for mailing address.
• For Amended Tax Return: Refer to latest Tax Return Instructions last page for mailing addresses.

3. Tax Forms, Instructions, and Information by Tax Year:

• 2023 Tax Forms, Instructions and Information
• 2022 Tax Forms, Instructions and Information
• 2021 Tax Forms, Instructions and Information
• 2020 Tax Forms, Instructions and Information
• 2019 Tax Forms, Instructions and Information
• 2018 Tax Forms, Instructions and Information
• 2017 Tax Forms, Instructions and Information
• 2016 Tax Forms, Instructions and Information
• 2015 Tax Forms, Instructions and Information
• 2014 Tax Forms, Instructions and Information

Premium Tax Audit Unit (PTAU)

For questions concerning the completion of the tax return or to obtain prior year tax forms, please contact the California Department of Insurance, Premium Tax Audit Unit by e-mail to PremiumTaxAudit@insurance.ca.gov, or write to:

Electronic Funds Transfer (EFT)

For questions regarding the Electronic Funds Transfer (EFT) Program for Tax Payments, please contact the California Department of Insurance, Tax Accounting/EFT Unit at (916) 492-3288, e-mail at EFT@insurance.ca.gov, or write to:

Important: EFT payment timeliness is determined by the settlement or debit date. Please be sure to read and understand Electronic Funds Transfer (EFT) Program for Tax Payments and Appendix C - Glossary for information on ensuring timeliness.

Electronic Funds Transfer Program Information Guide for Tax Payments

(PDF) Revised January 2019

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