FINANCIAL FILINGS DEADLINES FOR CONNECTICUT DOMICILED CAPTIVE INSURERS EXCLUDING RRGS
All Financial filings are submitted to: cid.captivefilings@ct.gov
Unaudited Financial Statements and Actuarial Opinion Filings:
- Check BULLETIN FS-4C-23 for details
| REGULATORY REQUIREMENTS | DUE DATE | ALTERNATIVE DATE | ACCOUNTING BASIS |
|---|---|---|---|
| Association Captive | On or before March 1 | Not permitted | GAAP |
| Branch Captive | On or before March 1 | 60 days after end of fiscal year | GAAP |
| Industrial Insured Captive | On or before March 15 | 75 days after end of fiscal year | GAAP |
| Pure Captive | On or before March 15 | 75 days after end of fiscal year | GAAP |
| Special Purpose Financial Captive | On or before March 1 | 60 days after end of fiscal year | Statuary |
| Sponsored Captive | On or before March 1 | Not permitted | GAAP |
| Dormant Captive | On or before March 15 | 75 days after end of fiscal year | GAAP |
| Agency Captive | On or before March 1 | 75 days after end of fiscal year | GAAP |
Audited financial statements Filings:
| REGULATORY REQUIREMENTS | DUE DATE | ALTERNATIVE DATE |
|---|---|---|
| All Captives | June 1 for December 31 Year End | 150 days after end of fiscal year |
LICENSE RENEWAL FEES
Please follow invoice instructions to be sent out in February
| REGULATORY REQUIREMENTS | DUE DATE | ALTERNATIVE DATE |
|---|---|---|
| All Captives ($375 per Captive) | On or before April 1 | Not permitted |
PREMIUM TAX FILINGS
- All tax related questions should be directed to Department of Revenue Services.
- Check myconneCT – File & Pay taxes online for details
| FILINGS | REGULATORY REQUIREMENTS | DUE DATE | ALTERNATIVE DATE |
|---|---|---|---|
| Direct premium taxes | All Captives if applicable | On or before March 1 | Not permitted |
| Assumed premium taxes | All Captives if applicable | On or before March 31 | Not permitted |