Surplus Lines Tax Filings (Individual & Business Entities)

What are the due dates for filing Surplus Lines Tax Returns (the SL-9) under Section 38a-741(b)(1) of the Connecticut General Statutes?

January 1 through March 31 May 15th
April 1 through June 30 August 15th
July 1 through September 30 November 15th
October 1 through December 31 February 15th


Do you still require SL-8s to be uploaded with quarterly filings?

SL-8s no longer need to be collected or submitted.


Who needs to keep the required three declinations on file- the Retail Agent, or the Surplus Lines Broker?

The Surplus Lines Broker. This information must be maintained by the broker throughout the policy period and provided to the Department when requested.


I know that in most cases I need to obtain three declinations before placing a risk with a Surplus Lines Carrier. What specifically does “declination” entail?

Per Bulletin SL-5, a declination must contain “the specific reason for declination, the date declined, and the name and title of the insurance company’s underwriter declining the coverage.” This information must be maintained by the broker and provided to the Department when requested.


I am a captive agent and only have access to a single market. Can I place Surplus Lines business with one declination?

No, you may not. Three declinations are required.


Do I need to collect new declinations for a renewing Surplus Lines policy?

Yes. At renewal, an attempt must be made to replace Surplus Lines coverage in the admitted marketplace. If you are unable to do so and can collect three declinations, the risk may be placed with a Surplus Lines carrier again. Old declinations cannot be re-used.


What are the tax filing requirements?

The tax rate is four percent (4%) on the gross premium charged the insured. See Department Bulletin SL-2.


Is a tax return required if there is no activity for the reporting period?

No, $0 filings are not required in Connecticut.


If I have a quarterly tax filing, which has resulted in a credit, do I still need to file?

Yes. A filing which has a credit balance must be filed for that quarter. The broker may then apply the credit toward the next three filing quarters until it is used up.


May I request a refund if I file a return with a credit?

Only in limited circumstances.

You must apply the credit toward any surplus lines tax owed in your next quarterly filing. (See the SL-9 Form in OPTins, “Credit from Prior Return” on the first page). You may apply for a refund if, after 3 consecutive quarters, the credit amount remains, or the licensee has cancelled the surplus lines license. You may submit your request to:


When are endorsements reported?

Endorsements should be reported and paid in the filing quarter of the invoice.


Are any surplus lines premiums exempt from the 4% surplus lines tax? (C.G.S.38a-743)

Yes. Premium tax shall not apply to any policy issued to:
  1. the State of Connecticut or any agency thereof,
  2. any town or agency of such town, or
  3. any special taxing district that appears in the policy as the named insured and is responsible for the payment of premiums shown on the policy.
Please note that just because an entity is otherwise tax exempt does not relieve it of the obligation of paying Surplus Lines taxes.


Does a diligent effort to place business with an admitted carrier need to be made for Exempt Commercial Purchasers (ECP)?

No, so long as certain steps are taken.

On or after July 21, 2011, the NRRA provides that a surplus lines broker seeking to procure or place non-admitted insurance on behalf of an "exempt commercial purchaser" is not required to perform a diligent search if: 1) the broker has disclosed to the exempt commercial purchaser that insurance may or may not be available from the admitted market that may provide greater protection with more regulatory oversight; and 2) the exempt commercial purchaser has subsequently requested in writing for the broker to procure or place such insurance from a non-admitted insurer. Public Act 11-61 adopts the NRRA definition of "Exempt commercial purchaser," which is set forth in the "key definitions" section of this bulletin below.

Please review Department Bulletin SL-2 for the definition of an “Exempt Commercial Purchaser”.


Are penalties and interest assessed for late filing? (C.G.S. 38a-743) (C.G.S 38a-2)

Yes. If the tax is not paid on its due date, there is a penalty of ten percent (10%) of the premium tax due plus interest of one percent of the premium tax per month (or fraction of a month) that the tax payment is late.

Please do not remit penalty and interest payments with your late tax payment. The Insurance Department will assess the late filing penalty and interest in OPTins and then send an email “invoice” to the Surplus Lines filer to advise that the assessment has been made. The OPTins filer can then go back into the filing quarter (for which the late tax payment was made), and pay the assessment on that quarterly filing in OPTins.


Are brokers and producers allowed to charge service fees and what are the limits?


Are broker fees, services fees, and policy fees subject to the 4% surplus lines tax?

No. Only premiums are subject to Surplus Lines tax.


Where is the White List (listing of surplus lines insurers) located?

You will find surplus lines insurers among the "List of Licensed Companies, Approved Reinsurers, and Surplus Lines Insurers (PDF)". The list is compiled and maintained by the Financial Regulation Division.


What is the Exportable List? (C.G.S. 38a-741)

It is a listing of lines of insurance or their components for which coverage is believed by the Commissioner to be generally unavailable from licensed insurers. Brokers are not required to make a diligent effort to place business with admitted carrier(s) for risks that are included on the Exportable List. This list is compiled and maintained by the Financial Regulation Division.


Is there specific language that is required to be printed on surplus lines policies? (C.G.S. 38a-745)

Each insurance policy issued or renewed on or after January 1, 2015, pursuant to sections 38a-741 to 38a-744, inclusive, AND 38a-794 by a surplus lines insurer shall bear on its cover, in not less than twelve-point boldface type in capital letters. The following:



What is the 115A form?

The 115A form is a Revenue Services form that is used for submitting surplus lines taxes when the coverage is a direct procurement (meaning the insured procures in insurance directly from the surplus lines company without using a surplus lines broker.) In this case the taxes are paid to the Department of Revenue Services.


Where can I find information about Independently Procured Policies?

Contact Department of Revenue Services or by phone at 860-297-5962.


Are there additional resources on these topics I may find helpful?

Yes, there are. Please visit the below links for additional information:


I still have questions regarding the Surplus Lines filing, who do I need to contact?

Please contact the OPTins helpdesk at (816) 783-8990 or for electronic filing problems, or for surplus lines regulatory questions, e-mail