All insurance companies, including risk retention groups and captive insurance companies, and health maintenance organizations licensed to conduct business in South Carolina must file their Premium Tax forms and fees with the South Carolina Department of Insurance by March 1 of each year, even if no business was written in South Carolina during that year. Companies that file quarterly estimates must file with the Department on or before June 1, September 1 and December 1. The company name, South Carolina company code number and state of domicile must appear clearly on each tax return.
Insurer Premium Tax Instructions
Insurer Premium Tax Forms
Broker/Surplus Lines Tax Forms
Title 38, Chapter 45 of the South Carolina Code of Laws details the regulations and requirements for brokers and surplus line insurers. As mandated by law, business records and tax collection information must be submitted to the Department. The following forms should be used.
SCDOI Contact Information
The staff in our taxation office will be happy to answer any questions regarding premium tax forms, instructions and quarterly tax return installments to ensure compliance with our state’s tax laws. All questions should be directed to Mary Sturkie or Gloria Akram.