Surplus Line Tax Statements
Semi-Annual Surplus Line Tax Statements for January - June are mailed to licensees at the end of June. Unless you have designated a separate tax statement recipient, they are mailed to the surplus line license address you reported to NIPR. Sometimes, this is the licensee's home address. Look for the tax statement in the mail (it comes from the Surplus Line Association of Illinois) and file
it by the August 1st due date - EVEN IF YOU HAD NO ACTIVITY AND EVEN IF NO TAX IS DUE.
If you want instructions showing you how to see the detail that makes up the numbers on your tax statement, click here. If you didn't receive your tax statement and need help reprinting it from the EFS, click here. If you sent in your statements and want to check if they were received, click here.
DO NOT ALTER THE NUMBERS ON THE TAX STATEMENT
By law, taxes are due based on filings with the Surplus Line Association of Illinois. The numbers on this tax form reflect those filings. DO NOT CHANGE THESE NUMBERS without first contacting the Association. Your check must match the amount preprinted on this form and should be made payable to "Illinois Department of Insurance."
MAIL STATEMENT AND CHECK TOGETHER
If you owe tax, always include your check
in the same envelope with your tax statement. To help avoid misapplied payments, the Department of Insurance has asked that you put your NPN number on the check.
ELECTRONIC SIGNATURES / ELECTRONIC TAX STATEMENT SUBMISSION
The Department of Insurance has indicated that electronic signatures on tax statements are acceptable. However, the DOI does not currently have the capapbility to accept submission of tax statements or tax payments electronically. Your statement and check must by physically sent to the Department of Insurance at the address on the statement via U.S. Mail or some other delivery service.
YOUR TAX STATEMENTS MUST BE FILED ...
... EVEN IF NO TAX IS DUE.
Failure to file by the August 1st due date will result in a
penalty of at least $400!!
KEEP ONE COPY FOR YOUR FILE
... and send the other copy with your payment to the DEPARTMENT OF INSURANCE at the address shown on the form. DO NOT mail these forms to the Association!!
PROOF OF MAILING/DELIVERY
There is nothing in the surplus line statute that requires you to obtain proof of mailing or proof of delivery for your tax forms. However, since failure to file by the due date could subject a licensee to substantial fines and penalties, it is prudent and advisable to choose a delivery system that can provide proof of mailing and proof of delivery.
When proof of mailing and delivery is accessible online via a tracking number (as is typically the case with UPS, FedEx and USPS), please note that this proof is often no longer available after 3 months. It is advisable to access the proof of mailing and delivery online a couple of weeks after mailing, and print it out so you can keep it in your files together with your copy of the tax statement. Disputes about receipt of a tax statement or payment often do not even arise until many months, or even years, after the due date.
COMPLYING WITH DUE DATE REQUIREMENTS
Section 412 of the Illinois Insurance Code states, "A tax return or report shall be deemed received as of the date mailed as evidenced by a postmark, proof of mailing on a recognized United States Postal Service form or a form acceptable to the United States Postal Service or other commercial mail delivery service, or other evidence acceptable to the Director."
The Department of Insurance has indicated in the past that the date imprinted from a postage meter is not an acceptable proof of mailing.
If you did not receive, or cannot find, your tax statements, try reprinting them from the EFS. If you don't have a login for the EFS or are having problems printing the statements, send an email to
and we'll be happy to send/email duplicates.