Excess Lines: Premium Tax Statement

Due Annually on March 15th

If March 15th falls on a Saturday, Sunday, or legal holiday, the due date is moved to the next business day.

Note: As of January 1, 2025, excess line brokers may file "ZERO" premium tax statements online if they meet ALL of the following criteria:

  • No surplus lines business was written in New York for year 2024;
  • No transactions were reported to Excess Line Association of New York (ELANY) for any endorsements/cancellations; and
  • No premium taxes or credits are due for prior years.

Important: The above filing option is for ZERO filers only. NON-ZERO Filers may only start filing premium tax statements at the end of February 2025, after ELANY's members' report of 2024 is uploaded to the DFS Portal.

DFS Portal

To access the DFS Portal, you must have a DFS Portal account. To log in or create a DFS Portal account visit the DFS Portal:

Browsers and Blockers

  • Use a supported browser. The latest version, plus the most recent versions of Firefox, Chrome, and Safari are supported.
  • Disable any pop-up blocker settings in your browser before using DFS Portal applications.
  • Portal applications may not be compatible with cell phones, tablets, or other mobile devices.
  • Applications may be unavailable daily from 7:30 a.m. to 7:45 a.m. for scheduled maintenance.

How to Request Access to the Excess Line – Premium Tax Submission Application

Sign in with your DFS Portal user ID/email address and follow the steps below:

  • Use the “Request Apps” tab and request access to the “Excess Line – Premium Tax Submission” application
  • Select either “I am the licensee” or “I am authorized to make this filing on behalf of the licensee”
  • Enter either “Broker’s License Number/Individual Name” or “Entity Name”
  • Select “Submit Request”

You will receive a message stating that the request has been received and an email notification will be sent when the request is approved. Once access has been granted, you will see a link to the “Excess Line Premium Tax Submission” application in the “My Apps” tab.

How to File a premium tax statement

To file a premium tax statement, follow the steps below:

  • After logging into the DFS Portal, select the "My Apps" tab
  • Select "Excess Line – Premium Tax Submission"
  • Select "View/Edit Draft Statement" next to the corresponding tax year
  • Start your online tax filing

Supplemental Premium Tax Statements

Excess line brokers must file supplemental premium tax statements via the DFS Portal. A supplemental premium tax statement can only be filed after the original premium tax statement has been submitted and there is a need for an amendment such as:

  • To correct error(s) on the original premium tax statement
  • To report additional transactions
  • To claim a credit and/or a refund

Note: The link for the supplemental filing will not appear unless the original premium tax statement was submitted.

Questions regarding excess line premium tax submissions can be sent to [email protected].