Insurance (Premium) Tax Forms and Instructions
Important: The 2024 Insurance (Premium) Tax Return must be completed online via the California Department of Insurance (CDI) Premium Tax Processing System (PTPS).
For questions concerning the completion of any Insurance (Premium) Tax Forms, please contact the CDI Premium Tax Audit Unit by e-mail to PremiumTaxAudit@insurance.ca.gov.
Calendar Year 2024 Tax Forms Instructions and Information
All Classes (P&C) | Life Companies | Title Insurance | Home Protection | Ocean Marine | Surplus/Special Lines | Surplus Line Broker Monthly Payment Voucher | Insurance Pre-Payment Voucher | EFT
Life Companies - Including Accident and Health Insurance
Surplus Lines - Special Lines
- Surplus Line Broker and Special Lines Surplus Line Broker Insurance (Premium) Tax Return Instructions (CDI FS-006) (PDF)
- Surplus LIne Broker and Special Lines Surplus Line Broker Insurance (Premium) Tax Return (Filing Zero) Instructions (CDI FS-006-0) (PDF)
- CDI FAQs for Whole dollar tax reporting (PDF)
Insurance (Premium) Tax - Pre-Payment Voucher
Insurance (Premium) Tax Payments and Vouchers:
a. If Insurance (Premium) Tax payments are made via Electronic Fund Transfer (EFT):
- File the Insurance (Premium) Tax Payment Vouchers via e-mail to PremiumTaxFiling@insurance.ca.gov
- Include in the e-mail subject line: Name of the Insurer or Surplus Line Broker; California Permanent number (not NAIC number) or Surplus Line Broker License number; Insurance (Premium) Tax form(s) being filed (PC, Life, Title, HP, OM, SLB); and associated Insurance (Premium) Tax Year/Payment period.
- Example: 0000-0 - Any Insurance Company – HP 2025 Q1 Tax Payment Voucher.
- 0123456 – Any Surplus Line Broker Agency – SLB Jan 2025 Tax Payment Voucher. For check payment information, contact the CDI via e-mail to PremiumTaxFiling@insurance.ca.gov.
b. For check payment information, contact the CDI via e-mail to PremiumTaxFiling@insurance.ca.gov.
Electronic Funds Transfer (EFT) Program for Insurance (Premium) Tax Payment
Important: EFT payment timeliness is determined by the settlement or debit date.
To register or for questions regarding the Electronic Funds Transfer (EFT) Program, contact the CDI via e-mail to EFT@insurance.ca.gov or visit the Electronic Funds Transfer (EFT) Program for Tax Payments website.
Prior Years Tax Forms, Instructions and Information
The CDI will only accept 2023 and prior year Insurance (Premium) Tax Return, including amended versions (active years only), via e-mail only, and until further notice.
To obtain prior year tax forms, please contact the CDI as follows:
- For filing an Original Insurance (Premium) Tax Return, e-mail to PremiumTaxFiling@insurance.ca.gov.
- For filing an Amended Insurance (Premium) Tax Return, refer to the latest Insurance (Premium) Tax Return Instructions’ last page for filing requirements and e-mail to PremiumTaxAudit@insurance.ca.gov.
