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CA Department of Insurance
CA Department of Insurance
CA Department of Insurance

2025 Insurance (Premium) Tax Forms and Instructions

Important: The 2025 Insurance (Premium) Tax Return must be completed online via the California Department of Insurance (CDI) Premium Tax Processing System (PTPS).

For questions concerning the completion of any Insurance (Premium) Tax Forms, please contact the CDI Premium Tax Audit Unit by e-mail to PremiumTaxAudit@insurance.ca.gov.

Calendar Year 2025 Tax Forms Instructions and Information

All Classes (P&C) | Life Companies | Title Insurance | Home Protection | Ocean Marine | Surplus/Special Lines | Insurance (Premium) Tax Payment Vouchers | EFT | Prior Years

All Classes (P&C) - Except Ocean Marine, Life, Title, And Home Protection

Life Companies - Including Accident and Health Insurance

Title Insurance

Home Protection

Ocean Marine

Surplus Lines - Special Lines

Insurance (Premium) Tax - 2026 Payment Vouchers

 
Surplus Line Broker Insurance (Premium) Tax - Monthly Payment Voucher:

a. If Insurance (Premium) Tax payments are made via Electronic Fund Transfer (EFT):

  • Include in the e-mail subject line: Name of the Insurer or Surplus Line Broker; California Permanent number (not NAIC number) or Surplus Line Broker License number; Insurance (Premium) Tax form(s) being filed (PC, Life, Title, HP, OM, SLB); and associated Insurance (Premium) Tax Year/Payment period. 

  • Example:  0000-0 - Any Insurance Company – HP 2025 Q1 Tax Payment Voucher. 

  • 0123456 – Any Surplus Line Broker Agency – SLB Jan 2025 Tax Payment Voucher. 

b. For check payment information, contact the CDI via e-mail to PremiumTaxFiling@insurance.ca.gov. 

Electronic Funds Transfer (EFT) Program for Insurance (Premium) Tax Payment

 

Important: EFT payment timeliness is determined by the settlement or debit date. 

CDI's EFT Program provides a fast, more efficient method of making Insurance (Premium) tax payments. For additional information or to enroll, visit the EFT Program for Tax Payments or e-mail to EFT@insurance.ca.gov.

Prior Years Tax Forms, Instructions and Information

 

The CDI will only accept 2023 and prior year Insurance (Premium) Tax Return, including amended versions (active years only), via e-mail only, and until further notice.

  • For filing an Original Insurance (Premium) Tax Return, file by e-mail to PremiumTaxFiling@insurance.ca.gov.

  • For filing an Amended Insurance (Premium) Tax Return, refer to the latest Insurance (Premium) Tax Return Instructions’ last page for filing requirements. For questions, contact CDI via e-mail to PremiumTaxAudit@insurance.ca.gov.

Prior Years Tax Forms:

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