Surplus Lines FAQs Who must file a surplus line Appendix 1 form? Any resident or non-resident Surplus Lines Producer holding an active Surplus Lines License is responsible for filing the Appendix 1 required by section RSMo 384.057. This form must be filed even if no business was procured. 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. If you choose you may submit your filings daily, weekly or monthly, as long as you submit at least one filing per quarter. Is electronic filing available for Appendix 1 and Appendix 3 filings? Yes, electronic filing is mandated; instructions are available on our website. Look for the Surplus Lines User Guide outlining the process. Current tax year submissions should be filed using our Web Portal at Surplus Lines Web Portal. Previous tax years are to be submitted on the excel spreadsheet and submitted to surpluslines@insurance.mo.gov. How do I set up my Web login account? You need to go to Surplus Lines Web Portal and choose Sign up; you will be instructed to fill in your email address and all contact information. You will then select the Surplus Lines Producer(s) SL # you will be submitting filings for and the producers’ email address. Only one user can file for a Surplus Lines Producers SL #. If the producer leaves the agency or someone else becomes responsible for the filings, the current account holder will need to delete the producer(s) SL # before another account holder can add it to their account. It is imperative that this information be kept current in the account settings. How do I file a current year Appendix 1 or Appendix 3? You will log into your account and select the appendix type at the top of the page you want to submit. You will need to fill out the form in its entirety and click either submit and continue or submit and finish. Please remember not to submit any tax amounts on your filings. If you choose, you may submit your Appendix 3 after receiving your confirmation report throughout the year. What effective date do I use on my Appendix 1 for an Endorsement, cancellation, or audit? Use the endorsement or cancellation date, not the original effective date of the policy. For audits, use the invoice date. How do I get a copy of the filings I entered? After you submit your filings, go to the Print Data for this session tab at the top of the page. This is the only time this information is available. You will be emailed the process complete report the next business day with the risk numbers for your records. How long can the session set idle before it times out? The session will time out after 20 minutes of non-usage. If your session times out due to inactivity, anything you have saved will be submitted but the print data for this session will be lost. 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. Instead, eligible surplus lines companies that apply using this application, pay the $150 application fee, and 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? See the White List. 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 during any part of the tax year. This form must be filed even if no business was procured. What is the Missouri surplus lines tax rate? The tax rate is 5 percent of Missouri net premium including any applicable fees. When is my Surplus Lines Licensee's Tax Report - Appendix 3 due? Before March 2. When will I receive my invoice for surplus lines tax payment due? The Department does not send out invoices, you are required to submit the tax amount your accounting records state you owe. Tax Reconciliation's are not guaranteed to be completed by the tax due date. When is the surplus lines tax payment due? Before April 16. This date will follow the Federal tax due date. Where do I mail my tax payments? The surplus lines remittance form and check should be mailed to:Missouri Department of RevenueP.O. Box 898Jefferson City, MO 65105-0898Overnight address:301 W. High Street Room 102Jefferson City, MO 65101 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 within two years of date of payment per section RSMo 136.035. How do I file a claim? Send a letter to the Director of the Missouri Department of Revenue at:Missouri Department of Revenue301 W. High St., Room 330P.O. Box 898Jefferson City, MO 65105-0898The refund request should contain:Tax yearTax typeRefund amount
