Tax Rate
2.00%
Filing Frequency
Annual: Due March 1 for prior calendar year
March 1 annually for prior calendar year
Filing Method
portal
Format: Electronic - OPTins
Requirements
Annual surplus lines tax filing due March 1 for prior calendar year. Electronic filing required through NAIC OPTins portal. 2.0% surplus lines tax plus 0.5% regulatory fee applies to all premiums. Red ink policy notice required.
Filing Methods
- Online Portal
- Mail (if approved)
Filing Steps
- 1Electronic filing mandatory through NAIC OPTins portal
- 2Red ink policy notice must be printed, typed, or stamped on policy face in minimum 10-point type
- 3Notice must not be covered or concealed in any manner
- 4Marine, inland navigation, and transportation insurance exempt from declination requirements
- 5May use non-recognized insurers if affidavit filed and attempts documented
- 62.0% surplus lines tax plus 0.5% regulatory fee applies to all premiums
Required Forms
- OPTins electronic filing
- Non-recognized insurer affidavit (if applicable)
- Marine insurance indicator (if applicable)
Common Issues to Avoid
- Policy notice not in red ink or concealed
- Marine insurance declinations submitted unnecessarily
- Regulatory fee not calculated separately from surplus lines tax
- OPTins account not set up before filing deadline
Helpful Tips
- Set up OPTins account well in advance of filing deadline
- Calculate both 2.0% tax and 0.5% regulatory fee for total 2.5% combined rate
- Marine insurance does not require declinations but must use eligible insurers
- Entity search tool available to verify insurer eligibility before placement
- NRRA exempt commercial purchaser exemption available for qualifying transactions
Important Notes
Michigan has no Surplus Lines Association or Stamping Office. All surplus lines licensees, risk retention groups, and purchasing groups must file electronically through OPTins. Marine, inland navigation, and transportation insurance exempt from declination requirements but must still use eligible surplus lines insurers.
Frequently Asked Questions
What is the surplus lines tax rate in Michigan?
The surplus lines tax rate in Michigan is 2.00%.
When is surplus lines tax due in Michigan?
March 1 annually for prior calendar year
How do I submit surplus lines filings in Michigan?
portal