North Dakota Filing Guide

Filing Methods

• Online Portal (Primary Method): https://apps.nd.gov/NDINS/surpluslines/Login
• Mail (Annual Tax Statement and Payment): 600 E Boulevard Ave, Dept 401, Bismarck, ND 58505-0320

Filing Steps

1. 11. ACCOUNT CREATION: Create ND Online Services login at https://apps.nd.gov/NDINS/surpluslines/Login
2. 2 • Producers need: Name, NPN, SSN, Date of Birth
3. 3 • Agencies need: Name, License Number, FEIN
4. 4 • Agency accounts can file for associated producers
5. 52. NEW/RENEWAL POLICIES:
6. 6 • Select Individual or Company radio button
7. 7 • Enter insured name and click Create
8. 8 • Complete General Details screen (if risk category not listed, describe in text box)
9. 9 • Complete Insurer screen
10. 10 • Complete Premium and Tax screen
11. 11 • Review information and Submit
12. 12 • Print confirmation page for records
13. 13 • NOTE: System does not allow duplicate policy numbers - add identifier like "-23" for renewals
14. 143. ENDORSEMENTS AND AUDITS:
15. 15 • Search for policy by number or insured name
16. 16 • Click View/Update Policy and Update button
17. 17 • Enter effective date and approval date (per N.D.C.C. § 26.1-44-06.1(3)(a)(2))
18. 18 • Approval date = date producer obtains knowledge of change affecting premium
19. 19 • Enter premium/fee adjustments (use negative numbers for returns)
20. 20 • Written proof of approval date must be retained
21. 21 • NOTE: Endorsements to extend policy term must be entered as new policy
22. 224. CANCELLATIONS:
23. 23 • Search for policy and click View/Update Policy
24. 24 • Click Create Cancellation button
25. 25 • Enter effective date and approval date
26. 26 • Enter returned premium/fees as negative numbers
27. 27 • Review and Submit
28. 285. ANNUAL TAX STATEMENT (DUE MARCH 1):
29. 29 • DEADLINE: March 1 of each year for previous calendar year
30. 30 • FORMS REQUIRED: SFN 17419 (Tax Statement) + SFN 4824 (Placement Report)
31. 31 • Access portal Tax Summary link and select year
32. 32 • Click Generate SFN4824 button
33. 33 • Download CSV file if Excel format needed
34. 34 • Complete SFN 17419: http://www.nd.gov/eforms/Doc/sfn17419.pdf
35. 35 • Gross premiums must agree between SFN 17419 and SFN 4824
36. 36 • PAYMENT: Submit forms with tax payment
37. 37 • SUBMISSION OPTIONS:
38. 38 - Electronic: OPTins (Online Premium Tax for Insurance) - NAIC product
39. 39 - Paper: Mail to 600 E Boulevard Ave, Dept 401, Bismarck, ND 58505-0320
40. 40 • PENALTY: $25 per day for late filing or late payment
41. 41 • Zero report NOT required if no business written during calendar year
42. 426. PREMIUM REPORTING REQUIREMENTS:
43. 43 • Premiums CANNOT be reported on installment basis
44. 44 • Report full premium amount even if insured pays in installments
45. 45 • All fees and assessments are subject to tax
46. 467. MULTISTATE POLICIES (effective June 1, 2015):
47. 47 • When ND is home state: 1.75% tax applies to TOTAL premium
48. 48 • Total premium includes both ND and non-ND risks
49. 49 • Pre-June 1, 2015 policies:
50. 50 - ND risks: 1.75% tax
51. 51 - Non-ND risks: Use other state tax rate
52. 528. PURCHASING GROUP POLICIES:
53. 53 • Option A: Submit new policy filing each time premium written in ND
54. 54 • Option B: Submit new policy with $0.01 premium when available in ND, then endorsements when premium written
55. 559. PORTAL FEATURES:
56. 56 • Use breadcrumbs to navigate back and edit screens
57. 57 • Save and Finish Later saves draft in Saved Forms area
58. 58 • Advanced Search available in red bar at top
59. 59 • Tax Summary shows filings by tax year
60. 60 • For questions: [email protected]

Required Forms

• Policy filings through online portal (replaced SFN 59883)
• SFN 17419 - Surplus Lines Annual Tax Statement
• SFN 4824 - Annual Placement Report
• Consumer Notice (16-point type on separate document)
• Power of Attorney (for insurer approval)

Common Issues to Avoid

• Missing March 1 annual filing deadline (results in $25/day penalty)
• SFN 17419 and SFN 4824 premium amounts do not match
• Reporting premiums on installment basis (must report full amount)
• Not including all fees and assessments in taxable premium
• Incorrect multistate policy tax calculation (must use 1.75% on total premium when ND is home state)
• Attempting to submit duplicate policy numbers (add year identifier like "-23" for renewals)
• Missing approval date for endorsements and cancellations
• Not retaining written proof of approval date (policy document or insurer email)
• Forgetting to print confirmation page for records
• Entering endorsement to extend term as endorsement instead of new policy
• Not using negative numbers for returned premiums and fees
• Forgetting to provide consumer notice in 16-point type
• Not maintaining signed consumer notice for full 5-year retention period
• Using ineligible surplus lines insurer not on North Dakota list
• Not verifying insurer eligibility through NAIC portal
• Incorrectly applying diligent search requirements to referred risks
• Submitting zero reports (not required if no business written)

Helpful Tips

• CRITICAL: Set March 1 annual filing deadline reminder - $25/day penalty for late filing
• Verify SFN 17419 and SFN 4824 premium amounts match before submitting
• Always report full premium amount, never on installment basis
• For multistate policies with ND as home state: apply 1.75% to TOTAL premium (all states)
• Use OPTins for electronic filing if available - faster and provides immediate confirmation
• Keep records of payment confirmation for annual tax statement
• Create ND Online Services account before starting - required for portal access
• Save confirmation pages for all filings - these are your proof of submission
• Use Advanced Search to quickly locate policies
• Add "-23", "-24" suffix to policy numbers for renewals to avoid duplicate errors
• Keep written proof of approval dates (policy documents, insurer emails) per N.D.C.C. § 26.1-44-06.1(3)(a)(2)
• Use Save and Finish Later if you need to gather more information
• Download CSV export from Tax Summary for Excel reporting
• For purchasing groups: report $0.01 premium initially, then endorse when actual premium written
• Maintain organized 5-year filing system for signed consumer notices
• Verify insurer eligibility before placing coverage using NAIC portal
• Track which risks are referred by licensed ND producers for diligent search exemption
• Use standardized 16-point type consumer notice template for consistency
• Keep documentation of exempt commercial purchaser disclosures and written requests
• Monitor pending legislation (SB 2374) that may eliminate diligent effort requirements
• Contact [email protected] with system questions or technical issues
• No zero report required if no business written during calendar year

Frequently Asked Questions