Risk retention groups and property and casualty, title, surety, life, and township mutual insurance companies must file and pay the Insurance Premium Tax.
Your return and payments are due as follows:
- The annual Insurance Premium Tax return and final payment are due March 1 for the prior calendar year.
- If your prior year’s tax liability was more than $500, you are required to make quarterly estimated payments on March 15, June 15, Sept. 15 and Dec. 15.
- If the due date falls on a weekend or holiday, your return and/or payment are due on the next business day.