Tax Forms, Instructions & Information
The 2025 Insurance (Premium) Tax Forms are available via PTPS as of January 9, 2026.
Per Revenue and Taxation Code § 12302 and California Insurance Code § 1775, Admitted Insurers and Surplus Line Brokers are required to file Insurance (Premium) Tax Returns utilizing the Premium Tax Processing System (PTPS).
CDI will only accept 2023 (and prior years) Insurance (Premium) Tax Forms, including amended forms (active years only), via e-mail.
Refer to current Insurance (Premium) Tax Return instructions for Insurance (Premium) Tax payment and form completion details.
To file the 2024 and 2025 Annual Insurance (Premium) Tax Return online via the PTPS, the Insurer’s Executive Officer (EO) or Surplus Line Broker (SLB) must have a registered PTPS account.
- Important: Only the EO or SLB responsible for signing the Insurance (Premium) Tax Return may register and sign the Insurance (Premium) Tax Return in PTPS. After registration is completed, the EO or SLB can add an Authorized Filer (AF).
- AF PTPS account and access are granted each tax year. AF accounts are deactivated annually and will need to be reestablished by the EO.
- If a PTPS account needs to be established, complete a Premium Tax Processing System (PTPS) Account Registration Agreement and submit the completed form and a copy of the latest Jurat Page (or License Certificate for SLB) by e-mail to PremiumTaxAudit@insurance.ca.gov.
Premium Tax Processing System (PTPS) Login
For More Information:
- PTPS Frequently Asked Questions (FAQs) (01-2026)
For questions concerning the completion of the Insurance (Premium) Tax Return, contact the CDI via e-mail to PremiumTaxAudit@insurance.ca.gov.
