PAYMENT, MAILING AND FILING INSTRUCTIONS All Surplus Line Brokers and Special Lines Surplus Line Brokers, who held a license during the reporting year, whether or not business was transacted, must complete this form. Fill out all items, and do not forget to indicate method of tax payment. A return is to be completed for each surplus line license. No group filings are accepted. Any questions regarding the completion of the Annual Statement and Tax Return please contact the California Department of Insurance, Premium Tax Audit Bureau by e-mail at Pursuant to the California Insurance Code Section 1775.8, commencing January 1, 1995, entities subject to insurance tax whose Annual Tax is more than $20,000 are required to participate in the Electronic Funds Transfer (EFT) Program. To register as an EFT taxpayer, contact the California Department of Insurance Tax Accounting/EFT Unit at (916) 492-3288 or e-mail at DUE ON MARCH 1st 2016 Send original to the The Annual Statement and Tax Return for the calendar year 2015 - California Department of Insurance, Tax Accounting/EFT Unit. The postmark date or the express mail date will determine if the return and/or monthly voucher was mailed in a timely manner. First Class or Express Delivery Department of Insurance Tax Accounting/EFT Unit 300 Capitol Mall, Suite 14000 Sacramento, CA 95814 2. The Annual Tax Due Paid by check or EFT. – The Annual Statement and Tax Return and payment must be postmarked on or before March 1 following the end of the calendar year. When the due date falls on a Saturday, Sunday or State or Federal legal holiday, the statement, tax return and payment are considered timely if postmarked on the next business day. NOTICE TO ALL SURPLUS LINE BROKERS SUBJECT TO TAXATION PURSUANT TO CALIFORNIA INSURANCE CODE SECTION 1774 ET. SEQ. Brokers whose tax liability was $20,000 or more are required to pay the tax on business preceding year’s transacted each month pursuant to the California Insurance Code Section 1775.1. If required to pay monthly and no tax is due for a certain month, a zero tax voucher is still required to be filed. Use the following schedule to file monthly tax payment vouchers and remit taxes due: Business transacted during the month of: is due on or before: January 2016 April 1, 2016 ……………. February 2016 May 1, 2016 …………….
PAYMENT, MAILING AND FILING INSTRUCTIONS All Surplus Line Brokers and Special Lines Surplus Line Brokers, who held a license during the reporting year, whether or not business was transacted, must complete this form. Fill out all items, and do not forget to indicate method of tax payment. A return is to be completed for each surplus line license. No group filings are accepted. Any questions regarding the completion of the Annual Statement and Tax Return please contact the California Department of Insurance, Premium Tax Audit Bureau by e-mail at Pursuant to the California Insurance Code Section 1775.8, commencing January 1, 1995, entities subject to insurance tax whose Annual Tax is more than $20,000 are required to participate in the Electronic Funds Transfer (EFT) Program. To register as an EFT taxpayer, contact the California Department of Insurance Tax Accounting/EFT Unit at (916) 492-3288 or e-mail at DUE ON MARCH 1st 2016 The Annual Statement and Tax Return for the calendar year 2015 - Send original to the California Department of Insurance, Tax Accounting/EFT Unit. The postmark date or the express mail date will determine if the return and/or monthly voucher was mailed in a timely manner. First Class or Express Delivery Department of Insurance Tax Accounting/EFT Unit 300 Capitol Mall, Suite 14000 Sacramento, CA 95814 2. The Annual Tax Due – Paid by check or EFT. The Annual Statement and Tax Return and payment must be postmarked on or before March 1 following the end of the calendar year. When the due date falls on a Saturday, Sunday or State or Federal legal holiday, the statement, tax return and payment are considered timely if postmarked on the next business day. NOTICE TO ALL SURPLUS LINE BROKERS SUBJECT TO TAXATION PURSUANT TO CALIFORNIA INSURANCE CODE SECTION 1774 ET. SEQ. Brokers whose preceding year’s tax liability was $20,000 or more are required to pay the tax on business transacted each month pursuant to the California Insurance Code Section 1775.1. If required to pay monthly and no tax is due for a certain month, a zero tax voucher is still required to be filed. Use the following schedule to file monthly tax payment vouchers and remit taxes due: Business transacted during the month of: is due on or before: January 2016 ……………. April 1, 2016 February 2016 ……………. May 1, 2016
2015SLBInstructions.docx