Surplus Lines Insurance Tax


All surplus lines brokers must report the Non-Admitted Surplus Lines Insurance Premium Tax. If you have an active license from the Minnesota Department of Commerce for any portion of a filing period, you must file a return.

If you are required to file and pay Surplus Lines Insurance Tax, file Form IG260, Nonadmitted Insurance Premium Tax Return for Surplus Lines Brokers, by Aug. 15 and Feb. 15.

In addition, brokers must separately file and pay with the Surplus Lines Association of Minnesota (SLAM) for the same semi-annual periods (see Due Dates, above). Go to Filing Information on the SLAM website.

This tax must be filed by paper, but can be paid electronically through our e-Services system.


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