Company Premium Taxes
Premium Tax Forms and Procedures
OPT – ONLINE PREMIUM TAX FOR INSURANCE --- For Premium tax filings only.
OPTins is the required method for submitting annual premium taxes and fees. The Tennessee Insurance Division requires all companies to use OPTins to submit Tennessee premium taxes and payments electronically beginning with the first quarter 2016 estimated taxes due on June 1, 2016.
Attention PREMIUM Pro Users!
Did you know that you can use OPTins to file your Premium Tax forms through the E-File interface on PREMIUM Pro? It’s quick and easy! Once you’ve completed your return, click on "File" and select "E-File through NAIC [return name]." You will then be walked through the steps to submit your form and tax payment electronically and simultaneously to the state. If you are a PREMIUM Pro user and have not yet signed up for OPTins, send an email to email@example.com to begin the implementation process.
Industrial Insured and Self-Procured Insurance Company
- Industrial Insured/Self-Procurement Filing Procedures
- For Taxes on policies effective prior to October 1, 2016 Industrial Insured/Self-Procurement Statement of Premium and Tax Payment
Surplus Lines Company
- Foreign Surplus Lines Annual Eligibility Review and Filing Fees
- Tennessee Surplus Lines Filing and Tax Payment
- Surplus Lines Filing Procedures
Captive Insurance Company
- Please see Captive Insurance Applications & Forms