Missouri Filing Guide

Filing Steps

1. 15% tax rate on net premium (less returns, exclusive of state/federal/local taxes)
2. 2Policy fees subject to surplus lines tax (from insurer OR licensee)
3. 3Appendix 1 quarterly filing due within 45 days of quarter end
4. 4Appendix 3 annual tax report due before March 2
5. 5Tax payment to Department of Revenue (NOT DOI) due before April 16
6. 6Electronic filing via online portal mandatory for current year
7. 7Prior year filings email to [email protected]
8. 8MoLogin account required (approval takes up to 72 hours)
9. 9Required 10-point legend on all policies about non-licensure and guaranty fund
10. 10Must hold underlying Property and Casualty producer license
11. 11No business filings required each quarter even with no transactions
12. 12Endorsements/cancellations: use endorsement/cancellation date, not original effective date
13. 13Audits: use invoice date as effective date
14. 14Session timeout after 20 minutes of inactivity
15. 15Print data for session immediately after filing (only available once)
16. 16Risk numbers provided in process complete report (emailed next business day)
17. 17For Lloyds: use carrier code 98, then select each syndicate
18. 18Supplemental filings require risk number from original
19. 19Missouri must be home state or filing will be rejected
20. 20Late penalty: 1% per diem up to 10% of tax due
21. 21Refund claims must be filed within 2 years of payment date
22. 22Eligible list (White List) updated nightly at https://insurance.mo.gov/industry/EligibleSL.php

Required Forms

• Appendix 1 (Quarterly Transaction Report)
• Appendix 3 (Annual Tax Report)
• Surplus Lines Tax Remittance Form S (to Dept of Revenue)

Common Issues to Avoid

• Missing quarterly Appendix 1 filing deadline (45 days)
• Sending tax payment to DOI instead of Department of Revenue
• Forgetting to include policy fees in taxable premium
• Missing required 10-point legend on policy
• Not holding underlying P&C producer license
• Session timeout losing filing data
• Not printing session data before logout
• Filing for state other than home state
• Using original policy date for endorsements/cancellations
• Not including risk number on supplemental filings
• Missing annual Appendix 3 filing even with no business
• Not requesting MoLogin account in advance (72 hour approval)

Helpful Tips

• Set quarterly reminders for 45-day Appendix 1 deadline
• Register MoLogin account 72+ hours before first filing
• Always print session data immediately after filing
• Risk numbers emailed next business day - save for supplements
• Use endorsement/cancellation date, not original effective date
• For audits, use invoice date
• Include all policy fees in taxable premium calculation
• Session times out after 20 minutes - work efficiently
• File no business reports quarterly to stay compliant
• Verify Missouri is home state before filing
• Make tax payment check to Missouri Department of Revenue
• Mail tax payment by April 15 for postmark acceptance
• Keep underlying P&C producer license current
• Check White List for insurer eligibility before binding
• For exempt commercial purchasers: document disclosure and written request
• Lloyds syndicates: use carrier code 98 for simplified filing
• Prior year filings: email to [email protected]
• Refund requests: file within 2 years to Department of Revenue

Frequently Asked Questions