All Surplus Lines insurance business written on risks located in the State of Delaware must be placed through duly authorized Surplus Lines Brokers.  It is the SL Broker's responsibility to collect and submit premium tax to the State of Delaware.  If the SL broker has a Federal EIN number, indicate that number on the monthly reporting form.  If not, indicate the SL Broker's SSN.  This number will be used for tax section record keeping.  This taxpayer identifier number should be included in all correspondence with the Department.

NOTICE TO NON-RESIDENT SL BROKERS:  When making the first monthly filing, please enclose a copy of your Delaware non-resident SL Broker license for verification and tax records.    

• Surplus Lines Bulletin # 6 -- IMPORTANT: Click here for important information regarding definition of taxable premium on Surplus Line business

• Filing Instructions Memo *Carefully follow directions for each form described in this memo

• Listing of Approved Companies for Surplus Lines

• SL Broker Affidavit

• SL Broker Certificate

• SL Broker Monthly Tax Report

• Surplus Lines Brokers Annual Premium Tax and Fees Report

Forms may be reproduced as needed.  Email questions to: Ann.Fletcher@state.de.us.

Refer to Title 18, Delaware Insurance Code, Chapter 19 for details of Surplus and Excess Lines regulation.