Taxation

All insurance companies, including risk retention groups, captive insurance companies, and health maintenance organizations licensed to conduct business in South Carolina must file their premium tax forms and fees with the South Carolina Department of Insurance by March 1 of each year, even if no business was written in South Carolina during that year. Companies that file quarterly estimates must file with the Department on or before June 1, September 1, and December 1. 
                                                                                                            
The staff in our Taxation Office will be happy to answer any questions regarding premium tax forms, instructions, and quarterly tax return installments to ensure compliance with our state's tax laws. 
                                                                                                      
Forms & Instructions