Surplus Lines FAQs

Who must file a surplus line Appendix 1 form?

The resident or non-resident surplus lines producer is responsible to file the Appendix 1 required by section RSMo 384.057.

When is an Appendix 1 due?

No later than within 45 days after the end of each calendar quarter ending March 31, June 30, September 30 and December 31 each surplus lines broker shall report under oath to the director on forms prescribed by him or her a statement showing, with respect to each respective calendar quarter.

Is electronic filing available for Appendix 1 filings?

Yes, electronic filing is mandated and the instructions can be found by visiting our website insurance.mo.gov.

What effective date do I use for an Amended Appendix 1 form?

Use the endorsement or cancellation date, not the original effective date of the policy. On audits, use the invoice date.

Are eligible surplus lines companies required to file rate or form?

No, these companies are not subject to rate or form and do not participate in the Guaranty Fund.

Are eligible surplus lines companies licensed?

No eligible surplus lines companies that meet financial qualifications are approved and put on the White List.

What is the White List?

The White List is a listing of Missouri's eligible surplus lines companies.

Where is the White List located?

The White List can be found here.

How often is the White List updated?

The White List is updated nightly, NAIC updates are received quarterly.

Who must file a surplus lines licensee's tax report - Appendix 3?

Any resident or non-resident surplus lines producer holding an active surplus lines license.

What is the Missouri surplus lines tax rate?

The tax rate is 5 percent of Missouri net premium including any applicable fees.

Where can I find the surplus lines licensee's tax report - Appendix 3 - on your website and instructions on filing requirements?

You can find it here.

When is my surplus lines licensee's tax report - Appendix 3 due?

Before March 2.

When is the surplus lines tax payment due?

Before April 16.

Where do I mail my tax payments?

The surplus lines remittance form and check should be mailed to:

Missouri Department of Revenue
301 W. High St., Room 330
P.O. Box 898
Jefferson City, MO 65105-0898

Is e-filing available for Missouri surplus lines Appendix 1 and Appendix 3?

Yes, it is the prescribed from of reporting. Instructions can be found on the Appendix 1 and Appendix 3 web pages.

Does the Missouri Department of Revenue accept electronic fund transfers?

No, not at the present time.

Is post mark date acceptable on payments?

Yes, the post mark date is acceptable.

How many years back can I request a refund for overpayment?

No refund shall be made by the Director of Revenue unless a claim for refund has been filed with him/her within two years from the date of the last payment per section RSMo 136.035.

How do I file a claim form?

Send a letter to the Director of the Missouri Department of Revenue at:
301 W. High St., Room 330
P.O. Box 898
Jefferson City, MO 65105-0898

The refund request should contain: