Due Dates
Type of Tax | For Policies Filed | Statements & Any Taxes Are Due on the Following |
Surplus Line Tax | January thru June | August 1st |
Surplus Line Tax | July thru December | February 1st |
Fire Marshal Tax | January thru December | February 1st * |
* Prior to January 1, 2022, the due date for fire marshal tax was March 31st each year.
Tax statements must be sent in, even if you had no activity, and even if no tax payment is due!
Surplus Line Tax
The Surplus Line Producer Semi-Annual Tax Statement together with any associated tax payment is due twice per year: August 1st for all policies and endorsements filed with the SLAI from January to June; and February 1st for policies and endorsements filed from July to December. Statements are filed with, and taxes are paid to, the Illinois Department of Insurance, not the Association. They should be mailed to the address shown on the form.
Fire Marshal Tax
The Calendar Year Surplus Line Producer Fire Marshal Tax Statement together with any associated tax payment is due annually on February 1st for policies and endorsements filed with the SLAI during the previous calendar year. Statements are filed with, and taxes are paid to, the Illinois Department of Insurance, not the Association. They should be mailed to the address shown on the form.
Important Information
The SLAI generates these statements and mails them to the address shown on the license, unless the licensee has designated a separate tax statement recipient. Statements are sent in ample time for the licensee to review, file and pay. Typically, you will receive the statements about 30 days before the due date. If you do not receive your statements in the mail by 15 days before the due date, you should reprint the statements yourself on the EFS. If you are unable to access the statements from the EFS, feel free to contact the Association and we will be happy to send duplicates by mail or by email.
When submitting tax statements, always use a service that provides proof of mailing and proof of delivery. For information about fees, penalties and interest for filing your tax statements late and/or paying your taxes late, click here.