Company Premium Tax

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 and Instructions

• Annual Online Premium Tax Application Information
• Captive Detailed Instructions
• County Mutual Tax Returns
• Fraternal Detailed Instructions
• Health Maintenance Organization Detailed Instructions
• Life, Accident, and Health Detailed Instructions
• Property and Casualty Detailed Instructions
• Quarterly Premium Tax Installment Detailed Instructions
• File Company Premium Taxes at Online Services 

Surplus Lines Broker Premium Tax

Title 38, Chapter 45 of the South Carolina Code of Laws details the regulations and requirements for brokers and surplus line insurers. As mandated by law, business records and tax collection information must be submitted to the Department. The following forms should be used. 

Forms and Instructions

• Surplus Lines Broker Tax Filing Instructions
• Instructions for Broker Batch Submissions
• Template for Broker Batch Submissions
• File Surplus Lines Taxes at Online Services
• Surplus Lines Change of Broker Record Instructions
  • Broker Transfer of Record Spreadsheet
  • Form for Request and Authorization of Transfer of Business Between Licensees
• Form 2011A - Independently Procured Form (Fillable Excel Spreadsheet)