Idaho Filing Guide

Filing Methods

• Idaho SLA Broker Portal (policies)
• TriTech/Premium Pro (annual tax)
• EFT/Check/Wire (payment)

Filing Steps

1. 1TWO-STEP FILING PROCESS REQUIRED: (1) File each policy to Idaho SLA within 30 days of receipt, (2) File annual tax statement to Idaho DOI by March 1st
2. 2Policy Stamping REQUIRED - RED INK with at least 10 point bold OR BLACK INK with at least 12 point bold: "THIS SURPLUS LINES CONTRACT IS ISSUED PURSUANT TO THE IDAHO INSURANCE LAWS BY AN INSURER NOT LICENSED BY THE IDAHO DEPARTMENT OF INSURANCE. THERE IS NO COVERAGE PROVIDED FOR SURPLUS LINE INSURANCE BY EITHER THE IDAHO INSURANCE GUARANTY ASSOCIATION OR BY THE IDAHO LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION." Include broker name and license number.
3. 3E-Filing MANDATORY: Use Idaho SLA Broker Portal for policy filings (within 30 days). Use TriTech (https://nonsub.tritechsoft.com) or Premium Pro for annual tax filing to Idaho DOI.
4. 4Endorsement Filing: ONLY file endorsements that modify policy AND include additional or return premium. Do NOT file endorsements without premium changes.
5. 5Tax Calculation: Idaho SLA calculates tax on PER-POLICY basis (not flat rate on total premiums). Annual tax statement amount MUST agree with Idaho SLA Annual Summary Report.
6. 6Diligent Search: Submit risk to at least one admitted company engaged in writing that coverage type. If no companies write it, submit to company most likely to accept. Keep records 5 years. Affidavit is SAMPLE ONLY - keep on file, do NOT submit to Idaho SLA.
7. 7Export List: Check Idaho SLA export list at www.idahosurplusline.org under "CODE, FORMS, & LISTS" before conducting diligent search. Export list coverage requires less stringent search.
8. 8Zero Filings: Required for annual tax filing to Idaho DOI even if no business written. Indicate with zero.
9. 9EFT Payments: Must enroll with Idaho DOI. ACH Credit and Wire acceptable. ACH Debit and OPTins NOT accepted. Payments over $100,000 MUST be electronic. Enrollments not processed Feb 14 - July 1.
10. 10Late Penalties - Idaho DOI: $25 per day starting April 2nd through date of complete filing (e-filing AND payment). Unsigned forms rejected.
11. 11Late Fees - Idaho SLA: $25 flat fee for policies/endorsements filed 31+ days late. $25/month for overdue invoices.
12. 12SLA Portal Access: Automatically initiated upon Idaho surplus lines broker licensure. Check email at address provided to Idaho DOI for activation.
13. 13Exempted Coverages: Ocean marine, foreign trade, subjects wholly outside Idaho, aircraft/cargo in interstate flight still require 5-year records kept in Idaho for DOI examination.

Required Forms

• Idaho SLA Broker Portal E-Filing (for individual policies within 30 days)
• Statement of Premium Taxes (annual, due March 1 to Idaho DOI via TriTech/Premium Pro)
• Affidavit of Diligent Search (sample - keep on file, NOT submitted to SLA)
• Form 41-1214 Application (for insurer eligibility - $500 fee)
• Annual Statement/Report (for insurer renewal - $500 fee, due March 1)
• Designation of Legal Agent (for insurers)
• ECP Certificate (for exempt commercial purchaser coverage)

Common Issues to Avoid

• Missing 30-day policy filing deadline to Idaho SLA - $25 late fee applies after 31 days
• Filing annual tax to Idaho DOI after March 1st - $25/day penalty starting April 2nd
• Tax amount not matching Idaho SLA Annual Summary Report - must agree exactly
• Filing endorsements without premium changes - only file if premium modified
• Missing policy stamping or wrong format - must be RED INK (10pt bold) or BLACK INK (12pt bold)
• Not checking export list before diligent search - export list coverage has different requirements
• Filing diligent search affidavit to Idaho SLA - affidavit is sample only, keep on file, do NOT submit
• Using wrong e-filing system - policies go to Idaho SLA portal, annual tax goes to TriTech/Premium Pro
• Unsigned annual tax statement - will be rejected as incomplete
• Not filing zero business return - zero filings required for annual tax
• Attempting to use ACH Debit or OPTins for payment - Idaho only accepts ACH Credit and Wire for EFT
• Not enrolling in EFT before attempting electronic payment - must enroll first (not processed Feb 14 - July 1)
• Placing with non-eligible insurer - check Idaho SLA eligible insurers list before binding
• Calculating flat rate tax on total premiums - Idaho SLA calculates per-policy basis

Helpful Tips

• 30-Day Rule: File policies to Idaho SLA within 30 days of receiving policy to avoid $25 late fee
• March 1 Deadline: File annual tax statement to Idaho DOI by March 1 to avoid $25/day penalty starting April 2
• Two Systems: Idaho SLA Broker Portal for ongoing policy filings, TriTech/Premium Pro for annual tax to Idaho DOI
• Tax Calculation: Idaho SLA calculates tax on per-policy basis. Use their Annual Summary Report amount for your DOI filing
• Policy Stamping Options: RED INK (10pt bold) OR BLACK INK (12pt bold) - both acceptable
• Export List First: Check Idaho SLA export list before conducting diligent search - saves time on eligible coverage
• Endorsement Rule: Only file endorsements with premium changes. Skip endorsements that just modify terms without premium impact
• Diligent Search Record: Keep affidavit on file for 5 years. DO NOT submit to Idaho SLA - sample is for your records only
• EFT Enrollment Timing: Enroll before February 14 - enrollments not processed Feb 14 through July 1 due to tax season
• Large Payments: Payments over $100,000 MUST be electronic per Idaho Code §67-2026
• Portal Activation: Check email at address provided to Idaho DOI for Idaho SLA portal activation after licensure
• Eligible Insurers List: Available at https://www.idahosurplusline.org/surplus-lines-insurers
• Zero Business: Still file annual tax return with zeros - zero filings required
• SLA Support: Use service desk portal at slaidaho.atlassian.net for technical assistance and knowledge base
• Commissioner Waiver: Foreign insurers with $4.5M-$15M capital/surplus may qualify for waiver - commissioner makes affirmative finding
• NRRA ECP: Idaho recognizes exempt commercial purchaser exemption under NRRA - file ECP certificate

Frequently Asked Questions