Tax Guide for Insurance Tax
Industry Topics

Registration with other agencies

Visit the sites below for more information about other state, federal, and local taxing and licensing information:

  • The Governor's Office of Business and Economic Development (GO-Biz) offers extensive information on state, local, and federal permit requirements. For a listing of their assistance centers, visit GO-Biz.
  • CalGold for help with permit and licensing requirements for other state, federal, and local authorities (for example, you may need to be registered with the Franchise Tax Board or the Employment Development Department).
  • California Tax Service Center for additional tax information.

You may also want to consult with a tax professional for assistance on other agency requirements.

Exemptions

For detailed information regarding exemptions, please visit the California Department of Insurance website or contact them at 1-800-927-4357.

The tax imposed on insurers (including ocean marine insurers) is in lieu of all other taxes and licenses, state, county, and municipal, upon those insurers and their property, except those as stated in RTC 12204 (or RTC 12102).

Appeals

File an Appeal – If you wish to contest an Insurance Tax Deficiency Assessment (billing), you may do so by filing a petition for redetermination (appeal) through our online services system. Log in using your username and password and select the account for which you want to file an appeal. Select the More link under the I Want To section. Then select the File a Petition for Redetermination link and follow the prompts.

Note: If you do not have a username and password, click on Sign Up Now under the Create a Username heading from the online services homepage.

A petition for redetermination must be submitted within 30 days from the date the Insurance Tax Deficiency Assessment was mailed to you to be considered timely.

Additional Appeal Filing Options – You may also file an appeal using form CDTFA-416, Petition for Redetermination, stating the specific grounds upon which the appeal is founded. Your appeal may be submitted to us and CDI by email or at the address listed below.

You may email your appeal to CDTFA Insurance Team or mail it to:

California Department of Tax and Fee Administration
Appeals and Data Analysis Branch (MIC 33)
PO Box 942879
Sacramento, CA 94279-0033

A copy of the appeal must also be mailed to:

California Department of Insurance
Premium Tax Audit Unit
300 South Spring Street, 9th Floor
Los Angeles, CA 90013-1230

Additional information about appeals can be found in publication 17, Appeals Procedures.

Refunds

Submit a Claim for Refund – If you have an account that is registered with CDTFA, you may file a claim for refund through our online services system. Log in using your username and password and select the account for which you want to claim a refund. Select the More link under the I Want To section. Then select the Submit a Claim for Refund link and follow the prompts.

If you do not have a username and password, click on Sign Up Now under the Create Username heading from the online services homepage.

If your account is not registered with CDTFA, you may submit a claim by clicking on Claim a Refund or Request Relief for Insurance on our online services homepage under the Limited Access Functions.

Note: If your account is registered with the CDTFA, you will be prompted to log in.

Additional Claim for Refund Filing Options – You may also file your claim for refund by filing either:

Claims for refund must be in writing, signed by the owner or an authorized representative, state the reason for the overpayment, specify the period for the overpayment, and the amount of refund requested. Additional refund details can be found on our Filing Claims for Refund – Special Taxes and Fees webpage.

You may email the claim form to CDTFA Insurance Team or mail it to:

California Department of Tax and Fee Administration
Appeals and Data Analysis Branch (MIC 33)
P.O. Box 942879
Sacramento, CA 94279-0033

A copy of your claim for refund or amended return must also be sent to:

California Department of Insurance
Premium Tax Audit Unit
300 South Spring Street, 9th Floor
Los Angeles, CA 90013-1230

Attn: Supervisor

Deadline to File a Claim for Refund

Be sure to file your claim for refund by the applicable deadline. If you do not file on time, we cannot consider your claim. You must file a claim for refund by whichever of the following dates that occurs last:

  • Four years after April 1st of the year following the year for which the overpayment was made (this is also valid for ocean marine insurers and surplus line brokers, even though they have different annual return due dates of June 15 and March 1, respectively). Examples:
    • Insurers (home, property & casualty, title, life): For calendar year 2019, a tax return must be filed by April 1, 2020 and a claim for refund must be filed by April 1, 2024.
    • Surplus line Broker: For calendar year 2019, a tax return must be filed by March 1, 2020 and a claim for refund must be filed by April 1, 2024.
    • Ocean Marine: For calendar year 2019, a tax return must be filed by June 15, 2020 and a claim for refund must be filed by April 1, 2024.
  • Six months from the date the deficiency assessment becomes final, or
  • Six months from the payment date.

If you have questions about your deadline to file a claim for refund claim, contact our Customer Service Center at 1-800-400-7115 (CRS: 711).