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Pursuant to W.S.§ 26-4-103(k) ↗ any insurer authorized to transact business in the state of Wyoming shall pay estimated premium taxes quarterly. Failure to do so shall result in the suspension or revocation of the insurer's certificate of authority.
Taxes are to be paid on a retaliatory basis. Each quarterly payment shall not be less than 25% of the total premium tax paid during the preceding calendar year.
Wyoming's tax rates are as follows:
Life, property, casualty, multiple line = 0.7500%
Annuity = 1.0000%
Wet marine, transportation = 0.7500%
Prior year credits are not to be taken until notification from the department is received confirming the amount. Please attach a copy of the notification when applying the credit.
Due dates for quarterly filings are: April 30; July 31; October 31 annually. Filing all three quarters at one time is permitted. If filing all three quarters at one time, please fill in each box with the amount due each quarter. Please note the 3 boxes must equal the total remitted amount. You must file a completed form even if your tax liability is zero.
The due date for annual filings is March 1 annually.
The Wyoming Department of Insurance requires that premium taxes be filed via the NAIC OPTins ↗ platform.
AMENDED RETURN INSTRUCTIONS
Amended returns must be done manually via the Annual Premium Tax Return Form* or the Quarterly Premium Tax Return Form*. Checks should be made out to the Wyoming State Treasurer. Completed forms and payment must be mailed to:
Wyoming Department of Insurance
ATTN: Premium Tax Filings
106 E. 6th Ave.
Cheyenne, WY 82002
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