Houston, TX
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Houston, TX
Every filing and tax deadline for the fifteen states with a surplus lines stamping office, read from the stamping office, state department or statute itself — and linked, so you can check any line against its source in one click.
Surplus lines filing is not one deadline. It is a per-policy clock that starts the day coverage is effective, a periodic tax report on a completely different cycle, and in several states a second payment to a second agency that the first filing does not satisfy. Texas is the clearest example: filing a policy with the stamping office does nothing about the premium tax, which goes to the Comptroller on its own date. Miss either one and the penalty is automatic.
This page covers the fifteen stamping-office states. The states that file with the insurance department directly are being verified for the next release — we would rather publish fifteen states we have checked than fifty we have guessed at.
Use it however you like. If you would rather not track any of this yourself, that is what SLTax360 does for MGAs, wholesale brokers and program administrators — filings, rates and calculations, in all fifty states. There is more at the end of the page.
Download the whole thing as a calendar file and import it into Outlook, Google Calendar or Apple Calendar. Each entry carries the requirement, who it is filed with, and a link to the official source, with reminders a week and a day ahead.
Download the calendar file (.ics)Only the 14 jurisdictions whose dated deadlines we could confirm on an official source are included in the file. Rolling per-policy windows are not in it — they depend on each policy's effective date, so they belong in your filing system, not your calendar.
General information, not legal or tax advice. Deadlines change, states move platforms, and your own filing calendar depends on your licences and where your insureds sit. Confirm against the state before you rely on any date here.
Every dated deadline in the covered window, in order. Rolling per-policy windows and monthly cycles are listed underneath.
| Date | State | What is due |
|---|---|---|
| Oct 30, 2026 | NC North Carolina | Quarterly tax and stamping fee payment — 30 days after the end of each quarter (NCGS §58-21-85) |
| Nov 1, 2026 | CA California | Monthly installment payment (only if your prior-year tax was $20,000 or more) — voucher FS-007, due the 1st of the third month after the transaction month |
| Nov 14, 2026 | FL Florida | Quarterly invoice payment and quarterly affidavit (due the 45th day after quarter end) |
| Nov 15, 2026 | NV Nevada | Quarterly report and tax payment (NRS 685A.175), for the quarter ending the preceding Sep 30 / Dec 31 / Mar 31 / Jun 30 |
| Dec 1, 2026 | CA California | Monthly installment payment (only if your prior-year tax was $20,000 or more) — voucher FS-007, due the 1st of the third month after the transaction month |
| Jan 1, 2027 | CA California | Monthly installment payment (only if your prior-year tax was $20,000 or more) — voucher FS-007, due the 1st of the third month after the transaction month |
| Jan 30, 2027 | NC North Carolina | Quarterly tax and stamping fee payment — 30 days after the end of each quarter (NCGS §58-21-85) |
| Jan 31, 2027 | PA Pennsylvania | RCT-123 annual gross premium tax form — original to the Dept. of Revenue, copy through PSLA EFS |
| Feb 1, 2027 | CA California | Monthly installment payment (only if your prior-year tax was $20,000 or more) — voucher FS-007, due the 1st of the third month after the transaction month |
| Feb 1, 2027 | ID Idaho | Surplus Line Association of Idaho provides each broker a summary of records for the preceding year |
| Feb 1, 2027 | IL Illinois | Fire Marshal Tax, for the previous calendar year |
| Feb 1, 2027 | IL Illinois | Semi-annual surplus line tax statement and payment, for policies filed Jul–Dec |
| Feb 14, 2027 | FL Florida | Quarterly invoice payment and quarterly affidavit (due the 45th day after quarter end) |
| Feb 15, 2027 | AZ Arizona | Semi-annual tax report and payment, period B (Jul 1 – Dec 31) |
| Feb 15, 2027 | MN Minnesota | Form IG260 nonadmitted insurance premium tax return and payment, for Jul 1 – Dec 31 (SLAM stamping fee report runs on the same date) |
| Feb 15, 2027 | NV Nevada | Quarterly report and tax payment (NRS 685A.175), for the quarter ending the preceding Sep 30 / Dec 31 / Mar 31 / Jun 30 |
| Mar 1, 2027 | CA California | Annual Statement and Tax Return, with payment, postmarked to CDI |
| Mar 1, 2027 | CA California | Monthly installment payment (only if your prior-year tax was $20,000 or more) — voucher FS-007, due the 1st of the third month after the transaction month |
| Mar 1, 2027 | ID Idaho | Statement of Premium Taxes and payment due |
| Mar 1, 2027 | TX Texas | Annual premium tax report and payment to the Comptroller, for the previous calendar year |
| Mar 1, 2027 | WA Washington | Premium tax return and payment for the previous calendar year |
| Mar 15, 2027 | NY New York | Excess line premium tax return filed electronically with DFS, for the preceding year |
| Apr 30, 2027 | NC North Carolina | Quarterly tax and stamping fee payment — 30 days after the end of each quarter (NCGS §58-21-85) |
| May 15, 2027 | FL Florida | Quarterly invoice payment and quarterly affidavit (due the 45th day after quarter end) |
| May 15, 2027 | NV Nevada | Quarterly report and tax payment (NRS 685A.175), for the quarter ending the preceding Sep 30 / Dec 31 / Mar 31 / Jun 30 |
| Jun 15, 2027 | TX Texas | SLTX late-filing fee notice issued — assessed fees are payable within 30 days of the notice |
| Jul 30, 2027 | NC North Carolina | Quarterly tax and stamping fee payment — 30 days after the end of each quarter (NCGS §58-21-85) |
| Aug 1, 2027 | IL Illinois | Semi-annual surplus line tax statement and payment, for policies filed Jan–Jun |
| Aug 14, 2027 | FL Florida | Quarterly invoice payment and quarterly affidavit (due the 45th day after quarter end) |
| Aug 15, 2027 | AZ Arizona | Semi-annual tax report and payment, period A (Jan 1 – Jun 30) |
| Aug 15, 2027 | MN Minnesota | Form IG260 nonadmitted insurance premium tax return and payment, for Jan 1 – Jun 30 (SLAM stamping fee report runs on the same date) |
| Aug 15, 2027 | NV Nevada | Quarterly report and tax payment (NRS 685A.175), for the quarter ending the preceding Sep 30 / Dec 31 / Mar 31 / Jun 30 |
| Oct 30, 2027 | NC North Carolina | Quarterly tax and stamping fee payment — 30 days after the end of each quarter (NCGS §58-21-85) |
| Nov 14, 2027 | FL Florida | Quarterly invoice payment and quarterly affidavit (due the 45th day after quarter end) |
| Nov 15, 2027 | NV Nevada | Quarterly report and tax payment (NRS 685A.175), for the quarter ending the preceding Sep 30 / Dec 31 / Mar 31 / Jun 30 |
| State | Cycle | What is due |
|---|---|---|
| MS Mississippi | Monthly, the 15th | Monthly filing of the prior month's surplus lines business Due 15 days after each month end. |
| PA Pennsylvania | Monthly, the 28th | Form 1620 monthly report of the prior month's premium activity, filed with PSLA The rule is "within 30 days following each month end". The calendar reminder is set on the 28th of the following month, which always lands on or before the true date. |
| UT Utah | Monthly, the 25th | Payment against the emailed monthly statement Due by the 25th of each month. |
The per-policy clock, the periodic obligations, whether a nil month still needs a filing, and what late costs — with the source for each.
Fifteen: Arizona, California, Florida, Idaho, Illinois, Minnesota, Mississippi, Nevada, New York, North Carolina, Oregon, Pennsylvania, Texas, Utah and Washington. Everywhere else the licensee files with the insurance department directly, frequently through OPTins. That distinction matters because the stamping-office states are the ones with a second organisation, a second system and often a second deadline in the loop.
Often not, and this is the single most expensive misunderstanding in surplus lines. In Texas the policy is filed with the stamping office while the premium tax is reported and paid to the Comptroller on a separate date. California splits the same way, between the Surplus Line Association and the Department of Insurance. Two systems, two clocks, two ways to be late.
It depends on the state, and the rules point in opposite directions, which is exactly why people get caught. Idaho, Illinois, Minnesota, New York and Washington all want a filing even with no business — Idaho wants one if your licence was active for a single day of the year. Mississippi's portal will not accept a zero report at all, and Arizona tells brokers not to file for a period with no transactions.
States move platforms and shift dates more often than you would expect — several changed systems in the last eighteen months alone. We re-verify this page against the official sources at least annually and whenever a state announces a change. The date each row was last checked is shown on the row.
Keeping this straight across a multi-state book is a job, not a checklist. SLTax360 handles surplus lines tax filing for MGAs, wholesale brokers and program administrators in all fifty states, under your own licences and state portal accounts: our AI reads the policy documents, a dedicated human files them, and you get audit-ready proof of every filing. Portal automation covers a subset of states directly; a named filer handles the rest.
That includes the parts either side of the filing itself — the right tax rates, stamping fees and forms for each state, the calculations that go with them, payment tracking, and a deadline calendar kept current so nothing depends on one person remembering.
Prefer to just ask? Email [email protected] or tell us which states you file in and we will send back the calendar for your book.