Surplus Line Tax Statements
Semi-Annual Surplus Line Tax Statements for January -
June are mailed to licensees at the end of June or beginning of July. 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 statements in the mail and file
them by the August 1st due date - EVEN IF NO TAX IS DUE.
If you want 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.
DO NOT ALTER THE NUMBERS ON THE TAX STATEMENT
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. However, if you must send them separately due to pandemic restrictions, the Department of Insurance has asked that you put your NPN number on the check so they can identify the tax payment.
The Department of Insurance has indicated that electronic signatures on tax statements are acceptable.
YOUR TAX STATEMENT MUST BE FILED ...
... EVEN IF NO TAX IS DUE.
Failure to file by the due date (August 1) will result
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
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 use a delivery system that can provide proof of mailing/delivery.
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.