Tennessee Filing Guide

Last updated: February 2, 2026

Tax Rate

5.00%

Filing Frequency

quarterly

TENNESSEE FILING DEADLINES: POLICY FILING: - New and renewal policies: Due within 30 days of policy effective date - Endorsement transactions: File as they become available QUARTERLY AFFIDAVIT REPORTS: Submitted electronically through SLIP (one affidavit per agent per quarter): - Q1 (January 1 - March 31): Due May 15 - Q2 (April 1 - June 30): Due August 15 - Q3 (July 1 - September 30): Due November 15 - Q4 (October 1 - December 31): Due February 15 TAX PAYMENT SCHEDULE: Policies filed in SLIP are invoiced at end of each quarter: - Q1 filings: Invoice issued April, payment due May 15 - Q2 filings: Invoice issued July, payment due August 15 - Q3 filings: Invoice issued October, payment due November 15 - Q4 filings: Invoice issued January, payment due February 15 PAYMENT METHOD: - Pay electronically via ACH in SLIP portal - Two invoices: (1) Surplus lines premium tax, (2) SLAS Clearinghouse transaction fee

Filing Method

portal

Format: portal_electronic

Requirements

TENNESSEE SURPLUS LINES REQUIREMENTS: IMPORTANT: All filings must be submitted through SLIP (Surplus Lines Information Portal) 1. REGISTRATION & PORTAL ACCESS: - All surplus lines policies must be filed electronically through SLIP - Register at: www.slasclearinghouse.com - Review the Reporting Entity Manual under FILING RESOURCES - SLIP System Questions: [email protected] or (877) 267-9855 2. INSURER ELIGIBILITY: Tennessee maintains a list of eligible surplus lines insurers Foreign Insurers: - Minimum capital/surplus: $15,000,000 (unless commissioner makes affirmative decision) - Certificate of Compliance from domiciliary state - Annual statement/report required (late/incomplete filings: $100/day penalty) - Fees: $675 application, $440 licensure, $515 annual statement, $270 annual review Alien Insurers: - Must be listed by NAIC International Insurers Department Eligibility list: https://www.tn.gov/commerce/insurance/types-of-insurance-companies/surplus-lines.html 3. DILIGENT SEARCH REQUIREMENTS: Tennessee has COVERAGE-SPECIFIC declination requirements: Commercial coverages (1 declination required): - Most commercial property, liability, marine coverages - Medical malpractice, auto coverages (commercial) - Crime coverages (most types) Residential/Personal coverages (3 declinations required): - All homeowners policies (HO-1 through HO-8) - Residential builders risk, dwelling property, farmowners - Personal auto, aircraft, umbrella - Errors & Omissions coverages See "Surplus Lines Declination Requirement" document for complete list Last updated: 10/9/2025 4. PROHIBITED COVERAGES: The following cannot be placed through surplus lines: - Primary personal auto insurance - Surety bonds (Surety code: N/A declinations) - Workers' compensation (except excess workers' compensation) 5. BROKER REQUIREMENTS: - Must have non-resident P&C license in Tennessee - License fee: $120 - $15 fee for serving process on commissioner 6. EXEMPTED INSURANCE TYPES: - Policies lawfully solicited, written, and delivered outside Tennessee covering subjects not resident/located in TN - Property in course of transportation through Tennessee - Contracts issued to industrial insureds - Directly procured insurance by citizens Note: Agents/industrial insureds/direct procurement liable for premium and surplus lines tax 7. SPECIAL NOTES: - Tennessee does NOT have a Surplus Lines Association - Tennessee does NOT have an Export List - Has industrial insured exemption and NRRA exempt commercial purchaser exemption - Does not allow formation of domestic surplus lines insurers - Group surplus lines certificates issued to TN citizens subject to TN taxation (Opinion 05-15) - Bulletin 25-01: Insurers must report premium/policy data via Surplus Lines Information Portal

Filing Steps

1DO NOT file/pay in OPTins unless you have direct permission from the Department
2All filings and payments must be made through SLIP
3Assign Tennessee coverage code to each policy for proper declination tracking
4Policy must be stamped with required language in visible location
5For policies effective prior to 10/1/2016, email [email protected] for filing procedure
6Only surplus lines licensed agent should submit quarterly affidavit
7Single state reporting: Report 100% of multistate policy premium to home state

Required Forms

Policy Transaction Report (via SLIP)
Quarterly Affidavit (via SLIP)
Tennessee Coverage Code Assignment

Common Issues to Avoid

Filing in wrong system (OPTins vs SLIP) - always use SLIP unless specifically instructed
Incorrect number of declinations for coverage type - verify against Declination Requirement document
Missing or incorrect Tennessee coverage code assignment
Policy missing required surplus lines disclaimer stamp
Attempting to place prohibited coverages (personal auto, surety, workers comp)
Missing quarterly affidavit submission
Late policy filings (must be within 30 days of effective date)
Incomplete policy information on filing
Not maintaining required non-resident P&C license

Helpful Tips

Register for SLIP portal well in advance of first filing
Download and review the Reporting Entity Manual from SLIP website
Keep a reference copy of Tennessee Declination Requirement document (dated 10/9/2025)
Set quarterly reminders for affidavit submissions (May 15, Aug 15, Nov 15, Feb 15)
Maintain organized records of declination documentation by coverage type
Use Tennessee coverage codes consistently for easier tracking and reporting
Set up ACH payment capability in SLIP to avoid payment delays
File endorsements promptly rather than batching to avoid backlog
For group certificates, remember they are subject to TN taxation per Opinion 05-15
Contact SLAS Clearinghouse support for SLIP system issues, not state DOI

Frequently Asked Questions

What is the surplus lines tax rate in Tennessee?

The surplus lines tax rate in Tennessee is 5.00%.

When is surplus lines tax due in Tennessee?

How do I submit surplus lines filings in Tennessee?

portal

Contact Information

Portal

Phone