SURPLUS LINES
Surplus lines insurance is regulated under Title 33, Chapter 2, Part 3, MCA, and ARM Chapter 6.6—Insurance Department; Subchapter 6.6.28.
When Montana is the home state at the time of the surplus lines insurance transaction, surplus lines filings are made on approved forms provided by the CSI.
Montana imposes a 2.75% premium tax, calculated on the total premium, and a 2.5% fire tax pertaining to the portion of the policy where a fire coverage premium is being charged—that must be collected by the surplus lines insurance producer.
End of Year Filing Procedures
All producers may obtain their tax statement HERE on March 1. Producers should review their tax statement for accuracy. If errors are noted and corrections need to be made to your statement, please contact CSI Surplus Lines at 406‐444‐2040 or email producerlicensing@mt.gov.
Surplus lines tax payments for the previous calendar year filings are due by April 1 and must be submitted through the OptIns website. Paper surplus lines filings are no longer accepted.
Zero premium filing forms are not required.
You can review your entries for the past year and enter your submissions, endorsements, and cancellations. Please retain copies for your internal recordkeeping.
To submit suggested changes to the Surplus Line Approved Risk List, or if you have any questions, please call Surplus Lines at 406.444.2040 or email producerlicensing@mt.gov.
- Surplus Lines Submission Form
- Endorsement/Cancellation Cover Sheet: No Stamping Fee
- W-9 Form for refunds
- Independently Procured Form—available by contacting producerlicensing@mt.gov
You can enter transactions, review your account and access your annual statement online. Tax statements are posted on March 1 each year. If you are a first-time user, contact CSI Surplus Lines at 406.444.2040 or email producerlicensing@mt.gov to get assistance signing on.