Mail all amended tax returns to:     Delaware Insurance Department

                                                            Attn: PREMIUM TAX SECTION

                                                            841 Silver Lake Blvd.

                                                            Dover, DE 19904-2465

Attach a copy of the original tax return to the amended return.  Include a cover letter explaining the changes that have been made.  Include documentation to substantiate the changes if necessary.

IF YOU ARE REQUESTING A REFUND:  Delaware law allows a period of one year after the date the tax was originally due for companies to request a refund.  If you are submitting an amendment after that one year limit, your refund request will be denied.  See 18 Del. C. § 711.

NOTE TO ALL OPTins USERS:  If it is necessary for the company to submit an amended CY 2008 premium tax and fees report, the amended report must be submitted in paper format.  Send the amended paper report to the address above.

To obtain Prior Year tax forms for amendments click here