Tax Filing Procedures
2016 & PRIOR – NC SURPLUS LINES TAX FILINGS
Any tax filing on a new, renewal or endorsement with an effective date prior to 01/01/2017 must be processed pursuant to the following procedures in order to be filed with the NCDOI.
Reminder:
- Filings with effective dates before 01/01/2017 cannot be entered into the SLIP system.
- The 0.4% stamping fee does not apply to these filings – they are subject to the old charges as determined by the filer.
- The NC Form F is still required for filings with effective dates prior to 01/01/2017.
Non resident licensees who have been filing their surplus lines policies with the NCSLA will be subject to the same filing requirements on these policies as they have been in the past.
- Countersignature Form
- Form F
- Copy of the Declarations Page or Binder
- Copy of the Non Resident’s License
- Check for Taxes and Filing fee
- Countersignature Form
- Copy of the Endorsement
- Check for tax and filing fee if an A/P endorsement
- New and Renewals – $110
- Additional Premium Endorsements – $50
Both of the checks for the NC Surplus Lines tax and the NCSLA filing fees on 2016 policies must be mailed directly to the NCSLA office location.
- 2016 Business – Check Payments
Please make the checks payable to the North Carolina Surplus Lines Association
North Carolina Surplus Lines Association
8412 Falls of Neuse, Suite 206
Raleigh, NC 27615
NC Non Resident Licensees (Policies filed by the another resident agent)
Non resident agents who were using a NC Surplus lines licensee to file your tax prior to 01/01/2017 must continue to use this licensee for any endorsements on the filings that have been processed by that licensee. On new or renewal business the non resident agent may continue to use this licensee, submit to another licensee, or through the NCSLA as outlined above. Please check with your current filer for any specific requirements going forward.
NC Resident Licensees
Resident licensees will continue to make the filings on policies with effective dates before 01/01/2017 and endorsements on these filings, with the NCDOI as they have done in the past.
- This includes all audits, returns and additional premium endorsements.
- Please note that the NC Form F is still required on all new and renewal filings with an effective date prior to 01/01/2017
- Any questions regarding these filings for resident filers should be directed to the NCDOI.