Surplus Line Filing Procedures, Rules & General Information


	Overview
	Procedures Manual
	General Filing Info
	Batch & API Filing
	StFee AutoPay
	Coverage Codes
	Tax Calculator
	Home State
	IP Filing
	Tutorial Videos

Coverage Codes

Note: All excess policies go in the same category as primary or underlying coverage. So, excess fire goes in fire, excess D&O goes in D&O. One exception is for CGL (5001) which has its own excess coverage code (5003). The same procedure applies to contingent policies and deductible buyback policies. So, contingent general liability goes in the general liability category, and a deductible buyback on a fire policy goes in the fire category.

Download Excel File

Categories		Codes
Cat #	Cat Desc	Code #	Code Description	% of Premium To Which 1% FMTax Applies	Notes
10	Property
		1001	Fire	100%	Straight Fire Policies (Includes Basic Coverage). 1% FM Tax applies to the entire premium.
		1002	Allied Lines	25%	When Allied Lines are shown as a separate and distinct premium, they can be broken out into this Coverage Code and the 1% FM Tax is assessed against 25% of the premium.
		1003	Excess of Loss	55%	1% FM Tax applies to 55% of the premium.
		1004	Earthquake	25%	1% FM Tax applies to 25% of the premium.
		1005	Commercial Flood	0%
		1006	Terrorism (Property Only)	100%	1% FM Tax applies to the entire premium.
		1007	Windstorm	0%
		1008	Private Flood	0%
		1009	Excess Mine Subsidence	0%
15	Crop Hail
		1500	All	1%	1% FM Tax applies to only 1% of the premium.
17	Difference In Conditions
		1700	All	0%
20	Multiple Peril
		2001	Farm Owners	40%	1% FM Tax applies to 40% of the premium.
		2002	Home Owners	40%	1% FM Tax applies to 40% of the premium.
		2003	Commercial (SMP)	40%	For Commercial Multi-Peril, Special Multi-Peril or Commercial Package policies only (that would typically include CGL, commercial property, business crime, business auto, boiler & machinery, and/or inland marine coverages). These policies are often (but not always) labeled as “package” or “multi-peril” policies and include commercial package, CMP, or SMP forms that apply to all the underlying coverages. If you use this coverage code, charge the 1% FM Tax against 40% of the total policy premium. If you want to charge the FMTax only against the property portion, enter multiple coverage code lines (for example: property under 1001, inland marine under 3001, CGL under 5001, etc.).
		2004	Multiple Line	40%	For a policy that combines multiple coverages into one policy, but is not a Commercial Multi-Peril, Homeowners, or Farmowners policy. For this coverage code, charge the 1% FMTax against 40% of the total policy premium. To charge the FMTax only against the property portion or inland marine portion, or any other portion to which FMTax applies, enter multiple coverage code lines (for example: property under 1001, inland marine under 3001, CGL under 5001, commercial auto liability under 7502 etc.). Because this category charges FMTax, do not use it for policies that only have liability-type coverages. Multi-line policies that only include liability coverages should be entered with multiple coverage code lines if you have a breakout of the premium between the different lines. Otherwise, use Miscellaneous Liability from the Liability-General category (code 5004).
		2005	Terrorism (Combo Property/Liability/Other)	40%	1% FM Tax applies to 40% of the premium.
22	All Risk & "Special" Property Form
		2200	All	50%	All Risk Property (any coverage using an "all-risk" or "special" form). 1% FM Tax applies to 50% of the premium.
30	Inland Marine
		3001	Jewelers & Furriers Block; All Floaters	15%	Includes Builders Risk, Motor Truck Cargo, Contingent Cargo Liability & Securities Risk. 1% FM Tax applies to 15% of the premium.
		3002	All Others	15%	1% FM Tax applies to 15% of the premium.
		3003	Watercraft	15%	1% FM Tax applies to 15% of the premium.
32	Aviation
		3200	Physical Damage	10%	1% FM Tax applies to 10% of the premium.
		3201	Drones/Remote Control Aircraft Liability	0%
		3202	Liability - All Others	0%
35	Glass
		3500	All	0%
40	Professional Errors & Omissions
		4001	D & O	0%
		4002	All Others	0%	Includes Professional Liability, Wrongful Acts
		4003	Attorney Malpractice	0%
		4004	Architects & Engineers	0%
		4005	Fiduciary Liability	0%	Trustee and Fiduciary Liability
45	Personal Accident
		4500	All	0%
46	Medical
		4600	All types	0%	All types. Also includes Surrogate / Oocyte Donor Medical Policies.
50	Liability General (BI & PD)
		5001	Commercial General Liability (CGL)	0%	Includes Manufacturers & Contractors; Owners, Landlords & Tenants; Third Party Property Damage; Legal Liability; Contingent General Liability; Garagekeepers Legal Liability
		5002	Products Liability	0%
		5003	Excess CGL Liability	0%	For excess CGL only. Other excess policies should go in their respective categories (i.e. excess Cyber Liability goes under 5012, excess D&O goes under 4001, excess med mal for doctors goes under 5103, etc.)
		5004	Miscellaneous / Other Liability	0%	Includes Representations and Warranties Liability; Auto Service Warranties and Contracts; Personal Catastrophe; Financial Risks Not Classified Elsewhere
		5005	Municipalities	0%	Includes Cities and Villages
		5006	School Districts	0%
		5007	Other Political Subdivisions	0%	Includes Park Districts and other Political Subdivisions
		5008	Public Officials	0%
		5009	Day Care Centers	0%
		5010	Labor, Fraternal & Religious Organizations	0%
		5011	Asbestos & Lead Abatement, Removal	0%
		5012	Cyber Liability	0%
		5013	Employment Practices Liability	0%
		5014	Event Cancellation	0%
		5015	Mortgage Impairment	0%
		5016	Patent/Trademark/Copyright Infringement	0%
		5017	Pollution & Environmental Liability	0%
		5018	Prize Indemnity	0%	Includes Hole-In-One
		5019	Special Event	0%
		5020	Terrorism (Liability Only)	0%
		5021	Cannabis Dispensaries Liability	0%
		5022	Cannabis Cultivators Liability	0%
51	Liability Medical Malpractice
		5101	Beauty Salons, Fitness Clubs, Barbers	0%	Includes Massage & Tattoo Parlors, Beauty & Barber Schools
		5102	Hospitals, Rest Homes, Clinics, Labs, Ambulances	0%
		5103	Doctors	0%	All Types
		5104	Dentists	0%	Includes Orthodontists
		5105	Nurses	0%
		5106	Druggists, Pharmacists	0%
		5107	All Others	0%
52	Liability Liquor
		5200	All	0%
53	Liability Railroads & Utilities
		5301	Railroad Protective	0%
		5302	All Others	0%
55	Umbrella
		5500	All	0%
60	Workers Compensation (Excess Only)
		6000	Excess - All Others	0%	Primary Workers Comp is not allowed in the surplus line market
		6001	Excess - Cannabis Dispensaries	0%	Primary Workers Comp is not allowed in the surplus line market
		6002	Excess - Cannabis Cultivators	0%	Primary Workers Comp is not allowed in the surplus line market
70	Fidelity and Surety
		7001	Fidelity, Forgery, Bankers Bond, Employee Theft	0%	Includes Bankers Blanket Bond; Mortgage Bankers Blanket Bond; Currency Exchange Blanket bond; Safe Deposit Box; Employee Theft/Dishonesty
		7002	Performance Bond	0%
		7003	Surety Bond - All Others	0%
		7004	Surety Bond - Cannabis Dispensaries	0%
71	Crime
		7101	Burglary & Robbery	0%
		7102	Kidnap & Ransom	0%
		7103	All Others	0%	Includes Hijacking
75	Auto Liability
		7501	Private Passenger - All	0%
		7502	Commercial - All Others	0%
		7503	Taxicabs & Limos	0%
		7504	Rentals	0%
		7505	Transportation Network Companies	0%
77	Auto Physical Damage
		7701	Private Passenger - All	5%	1% FM Tax applies to 5% of the premium.
		7702	Commercial - All Others	5%	Includes Dealer's Open Lot. 1% FM Tax applies to 5% of the premium.
		7703	Taxicabs & Limos	5%	1% FM Tax applies to 5% of the premium.
		7704	Transportation Network Companies	5%	1% FM Tax applies to 5% of the premium.
80	Use & Occupancy
		8001	Boiler & Machinery Direct	0%	Includes Equipment Breakdown (direct)
		8002	Boiler & Machinery Consequential	0%	Includes Equipment Breakdown (consequential)
		8003	Engine & Machinery	0%
		8004	All Others	0%	Includes Business Interruption, Extra Expense Insurance
90	Miscellaneous
		9900	Miscellaneous	0%	Includes Lease and Credit Insurance, Lease Enhancement, Contractual Bonus Insurance, Livestock