Surplus Lines Tax

Frequently Asked Questions (FAQs)

NEW – (PDF) Hawaii Surplus Lines Tax  – Year 2019 FAQs

For policies effective on or after July 21, 2011

Note: 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.

Form 104-NRRA Tax Forms
2019 (Quarterly, Q1-Q4)
For further instructions in how to fill out this form, please see the FAQs above.


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


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