Surplus Lines (Non-Admitted) Premium Tax

You can file tax forms online through the Industry Access Portal.

All surplus line policies where Louisiana is the home state have a tax rate of 4.85 percent. In addition, the Form 1265 is not required in quarters where no business is transacted. However, all surplus lines producers are required to file a Fourth Quarter Annual Form 1265A.

General Info and Reporting Forms

• Surplus Lines Stamp Requirement for surplus lines policies
• Form 1262.1 2023 Alien Producer Production Report - Now filed online
• Form 1262.1 2023 Foreign Producer Production Report - Now filed online
• NAIC Quarterly Listing of Alien Insurers
• Form 1265 - Quarterly Surplus Lines Producer Tax Statement and the Annual Fourth Quarter Form 1265A are now to be filed online. If you cannot file online, please contact the Tax Division.
• Form 1265 B - Self-Procured Unauthorized Insurance for all individuals placing insurance with an unauthorized company without involving a licensed Louisiana Producer. The contract of insurance must be negotiated, paid, and delivered outside of Louisiana and in a state or other sovereignty where the company providing the coverage is admitted as an insurer. An individual other than a licensed Producer must have procured the coverage.
• Approved Unauthorized Insurer List - Surplus Lines (White List)
• Form 438 – Acknowledgement of Applicant for Personal Lines and Health and Accident Insurance Coverage in the Surplus Lines Market