2023 Premium Tax Forms and Instructions
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.
- For assistance completing or reading these forms, please contact the Premium Tax Audit Unit.
- For assistance on making tax payments, please contact the EFT Unit.
Electronic or Paper Filing
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 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.
- For Amended Tax Return: Send a scanned copy of the physically signed tax return and required attachments 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.
Calendar Year 2023 Tax Forms, Instructions, and Information
All Classes | Home | Life Companies | Ocean Marine | Pre-Payment | Surplus/Special Lines | Title
All Classes - Except Ocean Marine, Life, Title, And Home Protection
- All Classes of Insurance Tax Return Form - Except Ocean Marine, Life, Title, And Home Protection
(CDI FS-001 MS-Excel) Revised 12/2023 - All Classes of Insurance Tax Return Instructions (Except Ocean Marine, Life, Title, And Home Protection)
(MS-Word) Revised 12/2023 - Bulletin 137 - Premium or Undertaking of Bail
(MS-Word
Life Companies - Including Accident and Health Insurance
- Life Companies Tax Return Form
(CDI FS-002 MS-Excel) Revised 11/2023 - Life Companies Tax Return Instructions
(MS-Word) Revised 12/2023 - Life Companies Tax Return Attachment A
(MS-Word) - Life Companies Tax Return Attachment B
(MS-Word)
Title Insurance
- Title Insurance Tax Return Form
(CDI FS-003 MS-Excel) Revised 11/2023 - Title Insurance Tax Return Instructions
(MS-Word) Revised 11/2023
Home Protection
- Home Protection Tax Return Form
(CDI FS-004 MS-Excel) Revised 11/2023 - Home Protection Tax Return Instructions
(MS-Word) Revised 11/2023
Ocean Marine
- Ocean Marine Insurance Tax Return Form
(CDI FS-005 MS-Excel) Revised 12/2023
Surplus Lines - Special Lines
- Surplus Line Broker and Special Lines Surplus Line Broker Tax Return Form
0(CDI FS-006 MS-Excel) Revised 12/2023 - Surplus Line Broker and Special Lines Surplus Line Broker Tax Return Instructions
(MS-Word) Revised 12/2023 - Surplus Line Broker and Special Lines Surplus Line Broker Tax Calendar
(MS-Word) Revised 11/2023 - Zero Tax Return Surplus Line Broker and Special Lines Surplus Line Broker Form
(CDI FS-006-0 MS-Excel) Revised 11/2023 - Zero Tax Return Surplus Line Broker and Special Lines Surplus Line Broker Form Instructions
(MS-Word) Revised 11/2023 - Surplus Line Broker's Monthly Tax Payment Voucher Form
(CDI FS-007 MS-Excel) Revised 11/2023 - CDI FAQs for Whole dollar tax reporting (NEW)
(MS-Word) Revised 1/2024
Tax Pre-Payment Voucher & EFT
- Premium Tax Voucher for the 1st Quarter Prepayment Form
(CIA-T-4 MS-Excel) Revised 11/2023 - Premium Tax Voucher for the Quarterly Prepayment Form
(CIA-T-4A MS-Excel) Revised 11/2023 - Electronic Funds Transfer Program Information Guide for Tax Payment
(PDF) Revised January 2019
