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Excess Lines Premium Tax Statement Filing
An excess line broker is required to submit the premium tax statement filing by March 15th annually for the policies procured during the previous calendar year. If March 15th falls on a Saturday, Sunday, or legal holiday, the due date is the next business day.
Starting on January 1st, 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 the previous calendar year;
- No transactions were reported to the 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 after the ELANY members' report is uploaded to the DFS Portal (usually by the end of February).
DFS ID and DFS Portal
All excess line brokers are required to set up their own DFS ID account in order to submit the filing via DFS Portal.
The brokers will use DFS ID credentials and multi-factor authentication (MFA) to log in, so be sure to have or download an authenticator app (e.g., Google or Microsoft Authenticator) to an available mobile device before getting started.
To get started, use the DFS Portal button below and sign in using your DFS ID credentials:
- Learn more about DFS ID.
Access the Premium Tax Submission Application
Once you log in to your DFS ID account, you can select “My Portal Applications” to access to the “Excess Line – Premium Tax Submission” application.
File a Premium Tax Statement
To file a premium tax statement, log into your DFS ID account,
- Select “My Portal Applications”,
- Select “Excess Line – Premium Tax Submission”.
- Select View/Edit Draft Statement next to the corresponding tax year and start your online tax filing.
Supplemental or Amended 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
The link for the supplemental filing will not appear unless the original premium tax statement was submitted.
Questions?
Questions regarding excess line premium tax submissions can be sent to [email protected].
If you have a question about licensing, email [email protected].
If you have forgotten your DFS ID password, use the ‘Forgot Password?’ link in DFS ID to generate a new one-time-use link. If you did not complete your registration, or no longer have access to an email account, visit DFS ID to learn how to get help with DFS ID.