Surplus Lines Tax


Effective August 15, 2019, the Hawaii Insurance Division will be implementing OPTins as its surplus lines tax payment processing system. Please see notice through the link below for more information:

Notice to SLB on OPTins

104-NRRA Tax Forms
2019 (Quarterly, Q1-Q4)

2018 (Quarterly, Q1-Q4)
2017 (Quarterly, Q1-Q4)
2016 (Quarterly, Q1-Q4)

All return premiums in the tax filings must be supported by submitting copies of 1) prior tax filings submitted with the policies highlighted or marked, and 2) return premium invoices or endorsements. Tax filings without supporting documentation will be considered incomplete and will be subject to a late filing penalty if not submitted by the tax due date.

For further instructions in how to fill out this form, please see the FAQs below.

Frequently Asked Questions (FAQs)

Commissioner’s Memorandums
(PDF) Act 68, Session Laws of Hawaii 2011
(PDF) Nonadmitted and Reinsurance Reform Act of 2010 (NRRA)
(PDF) Memorandum 2003-10E Gross Premium Definition
(PDF) Request for Email Address