Effective December 31, 2008, lockbox services for premium tax and fees collection ceased.  Companies should NOT send any tax reports or payments to either of the National City Bank lockbox addresses that have been in effect for the past several years.  The Department has decided that with the implementation of online tax filing through OPTins and the availability of electronic funds transfer through that program, lockbox services will no longer be needed. IMPORTANT: If forms are sent to the bank lockbox address, they will be returned. If the forms must be
forwarded to the Department after being returned from the bank lockbox address, the company will be subject to an administrative penalty for late filing. The penalty will accrue beginning on the date the tax filing was due, and continue until the report and payment is received at the correct address.

With the closing of the bank lockbox, companies no longer have the option to pay premium taxes and fees electronically using ACH credit. OPTins is the only option available for electronic filings. 

The Department would prefer that all companies use OPTins to submit tax and annual renewal forms and payments, but any company that is not able to utilize the OPTins program should send their tax reports and payments to the Department’s Dover address as follows:

                                                Delaware Insurance Department

                                                Attn: PREMIUM TAX SECTION

                                                841 Silver Lake Blvd.

                                                Dover, DE 19904-2465

Captive Annual Form - All Delaware Captive Insurers, except Sponsored Captive Insurers and Protected Cells, but including Delaware domiciled Risk Retention Groups, should use this form. Sponsored Captives and Protected Cells use the form below.

Sponsored/Cells Annual Form

Special Purpose Series Captive Form - This form is to be used by Special Purpose Series Captive Core companies and Series Business Units. Both Part 1 and Part 2 must be completed and submitted together or the filing will be considered incomplete. Filing of these forms is required regardless of business activity.

• Part 1 - Special Purpose Captive Core Company Tax Form
• Part 2 - Series Business Unit Premium Activity Form

Click here for information regarding Captive Insurer taxation in accordance with the Delaware Revised Captive Insurance Act, enacted July 11, 2005.

Tax and Renewal questions can be directed to Ann Fletcher, Tax & Fees Coordinator at Ann.Fletcher@state.de.us