Washington Filing Guide

Filing Methods

• Washington Filing Portal - WFP (policies)
• OIC Filing and Payment Center (annual tax)
• Electronic submission required

Filing Steps

1. 1TWO-PORTAL FILING SYSTEM: (1) Washington Filing Portal (WFP) for policy filings to SLAW within 60 days, (2) OIC Filing and Payment Center for annual tax by March 1. Each portal serves different purpose.
2. 2STAMPING FEE INCREASE: 0.30% for policies effective January 1, 2025 or later (increased from 0.10%). Master certificates, endorsements, cancellations, audits use stamping fee rate in effect at time of ORIGINAL policy, not current rate.
3. 360-Day Filing Deadline: Measured from procurement date or effective date, whichever applies. Policy documents should accompany certification or be sent upon receipt if unavailable within 60 days.
4. 4Policy Stamping REQUIRED: ALL contracts must have conspicuous statement stamped on face (see required documentation). Must be initialed by or bear name of surplus lines broker who procured it. Wash. Rev. Code Title 48RCW.
5. 5ALL Fees Taxable: Taxes and fees apply to ALL company and broker/producer fees added to policy. No exclusions for producer fees - all are taxable.
6. 6Premium Itemization Required: Each filing involving premium charges must break down: premium amount, policy fee, other applicable fees, state tax (2%), stamping fee (0.30% for 2025+ or 0.10% for pre-2025).
7. 7Tax Year Determination: New business/renewals based on effective or bound date (whichever later). Endorsements/cancellations based on endorsement receipt date. Audit premiums based on date collected.
8. 8Retaliatory Tax Reporting: Annual tax filing must report extensive list of retaliatory fees/assessments from domicile state. See comprehensive list covering all 50 states plus DC.
9. 9Zero Filings REQUIRED: All surplus line brokers whose license was active during tax year MUST file annual return by March 1, even if no business transacted. Individuals and business entities both required.
10. 10Non-Monetary Endorsements: Do not need to be filed unless involving security changes or policy number modifications.
11. 11No Export List: Washington does NOT have export list. Diligent search required for all placements (no export list exemption).
12. 12No Eligible Insurers List: Washington does NOT maintain list of eligible surplus lines insurers. Verify insurer meets requirements before placement.
13. 13No Direct Procurement: Washington does NOT permit direct/independent procurement except with respect to captives. All non-admitted insurance must be procured by licensed surplus lines broker if Washington is home state.
14. 14NRRA ECP: Washington recognizes exempt commercial purchaser exemption under NRRA. File ECP certificate.
15. 15Alien Insurers: Must be on NAIC Quarterly Listing. If not, broker must obtain waiver of solvency requirements from Commissioner (Wash. Admin. Code 284-15-050).
16. 16Policy Documents Not Required in Full: Brokers NOT required to submit full policy copies. Required documents listed above are sufficient for filing.
17. 17OIC Portal Access: Need user ID and password. New licensees provide WAOIC number, tax contact name, mailing address, phone, email to establish access.

Required Forms

• Washington Filing Portal (WFP) Certification Form (for policy filing to SLAW within 60 days)
• OIC Premium Tax Return (annual, due March 1 via OIC Filing and Payment Center)
• Policy Declarations/Certificate/Cover Note
• Supplemental Declarations
• Schedule of Forms and Endorsements
• Service of Suit Endorsement
• Policy Stamping (conspicuous statement on policy face)
• Retaliatory Tax Schedule (for domicile state fees/assessments)
• ECP Certificate (for exempt commercial purchaser)

Common Issues to Avoid

• Missing 60-day filing deadline to SLAW - must file within 60 days of procurement/effective date
• Filing annual tax to OIC after March 1 deadline - all brokers must file by March 1 annually
• Using wrong stamping fee rate - 0.30% for 2025+ policies, 0.10% for pre-2025 policies
• Not using original policy stamping fee rate for endorsements/audits/cancellations - these use rate from original policy
• Missing policy stamping or wrong format - must be conspicuous statement on policy face with broker initials/name
• Not reporting retaliatory taxes - extensive list of domicile state fees must be reported on annual filing
• Not filing zero return - zero filing required even if no business transacted
• Attempting to file in wrong portal - policies go to WFP/SLAW, annual tax goes to OIC
• Treating producer fees as non-taxable - ALL company and broker/producer fees are taxable in Washington
• Missing premium itemization breakdown - must break down premium, fees, tax, stamping fee
• Not checking NAIC Quarterly Listing for alien insurers - required for alien insurer eligibility
• Attempting direct procurement - not allowed except for captives
• Looking for export list - Washington does NOT have export list
• Looking for eligible insurers list - Washington does NOT maintain such list

Helpful Tips

• Two Portals: WFP (wfp.surpluslines.org) for policies to SLAW. OIC portal (fortress.wa.gov/oic) for annual tax. Different systems.
• Stamping Fee Date Check: January 1, 2025 is dividing line. Policies effective 1/1/2025+ use 0.30%. Earlier policies use 0.10%.
• Original Policy Rule: Endorsements, audits, cancellations, master certificates all use stamping fee rate from original policy effective date, not current rate.
• 60-Day Clock: Starts from procurement or effective date. File within 60 days to SLAW. Policy documents can follow if not available.
• March 1 Deadline: Annual tax due to OIC by March 1. File online through OIC Filing and Payment Center. Zero filing required.
• All Fees Taxable: Unlike some states, Washington taxes ALL fees - company fees AND producer fees. No exceptions.
• Policy Stamping Template: Use exact language from Wash. Rev. Code Title 48RCW. Must mention Title 48RCW and guaranty association exclusion.
• Retaliatory Research: Review comprehensive retaliation fee list for your domicile state. Report all applicable fees on annual tax filing.
• Non-Monetary Endorsements: Skip filing for endorsements with no premium impact unless security/policy number changes.
• SLAW Contact: Joy Erven (Executive Director) - 206-224-4230 - [email protected] for policy filing questions.
• OIC Tax Contact: Steven Moore - 360-725-7031 - [email protected] for annual tax filing questions.
• New Portal Users: Contact OIC with WAOIC number, tax contact info to establish access credentials.
• NAIC Quarterly Listing: Verify alien insurers on NAIC list before placement. Waiver possible but requires Commissioner approval.
• Captive Exception: Direct procurement allowed ONLY for captives. All other non-admitted insurance requires licensed broker.
• No Export List: Every placement requires diligent search - no export list shortcut available in Washington.

Frequently Asked Questions