Tax Rate
3.00%
Filing Frequency
quarterly
Filing Method
portal
Format: Electronic via OPTins
Requirements
Nebraska requires quarterly surplus lines tax filings at 3% on gross premiums through OPTins electronic portal.
Foreign insurers must maintain $15M capital/surplus (or $4.5M with waiver).
Alien insurers must appear on NAIC Quarterly List.
Policy disclosure required on declaration page.
Filing Steps
- 1Register for OPTins portal access at www.optins.org
- 2Obtain National Producer Number for portal authentication
- 3Prepare Excel file with Section I (Summary) and Section II (Detail)
- 4Section I: Summarize by NAIC# and insurance company name
- 5Section II: List all policy-level transactions with dates, premiums, and tax calculations
- 6Include original date tax paid for endorsements and audits
- 7Complete attestation section
- 8Submit electronically through OPTins portal
- 9Retain confirmation of filing
Required Forms
- Excel Filing Template - Two Section Format
- Attestation
Common Issues to Avoid
- Missing National Producer Number
- Incomplete Section II policy details
- Incorrect quarterly period designation
- Missing attestation
- Failure to separate new business from endorsements/audits
- Section I totals not matching Section II line items
Helpful Tips
- Use OPTins portal templates to ensure correct format
- Reconcile Section I totals with Section II line items before submission
- For endorsements/audits, always reference original date tax was paid
- Maintain detailed records of NRRA exempt transactions
- Submit early to allow time for portal processing
- Keep copies of all filed documents and confirmation numbers
Important Notes
Tax Rate: 3% on gross premium.
No stamping fees.
No eligible insurer list maintained.
No export list. No surplus lines association.
NRRA Commercial Purchaser Exemption applies.
No industrial insured exemption.
Exempted lines include: ocean marine, life, annuities, title, workers comp.
Frequently Asked Questions
What is the surplus lines tax rate in Nebraska?
The surplus lines tax rate in Nebraska is 3.00%.
When is surplus lines tax due in Nebraska?
Nebraska requires quarterly filings. Check with the state for specific deadlines.
How do I submit surplus lines filings in Nebraska?
portal