Wyoming Filing Guide

Last updated: February 1, 2026

Tax Rate

3.00%

Filing Frequency

quarterly

WYOMING FILING DEADLINES: POLICY TRANSACTION REPORTS: - Due within 45 days of coverage effective date - No grace period for delinquent filings QUARTERLY AFFIDAVIT REPORTS (Required if business was reported): - Q1 (January 1 - March 31): * Invoice issued: April * Payment due: May 15 - Q2 (April 1 - June 30): * Invoice issued: July * Payment due: August 15 - Q3 (July 1 - September 30): * Invoice issued: October * Payment due: November 15 - Q4 (October 1 - December 31): * Invoice issued: January * Payment due: February 15 PENALTIES: - Up to $25 per day per delinquent day - 9% interest on unpaid taxes

Filing Method

portal

Format: portal_electronic

Requirements

WYOMING SURPLUS LINES REQUIREMENTS: 1. REGISTRATION & PORTAL ACCESS: - All licensed surplus lines brokers and independent procurers must register with SLAS Clearinghouse - Register at: https://states.slipplus.com/ - One account covers all SLIP+ states - Contact: (877) 267-9855 or [email protected] 2. INSURER ELIGIBILITY: Foreign Insurers: - Must be authorized to write the insurance type in domiciliary jurisdiction - Capital/surplus: Greater of state minimum or $15,000,000 - May be as low as $4,500,000 with commissioner approval based on: * Quality of management * Parent company capital and surplus * Underwriting profit and investment income trends * Market availability * Company record and reputation Alien Insurers: - Must be listed on NAIC Quarterly Listing of Alien Insurers Note: Wyoming does not maintain its own eligible surplus lines insurers list 3. EXPORT LIST (Diligent Effort Exemption): The following coverages are exempt from full diligent effort search: - Accountants Professional Liability - Architects & Engineers Professional Liability - Lawyers Professional Liability - Liquor Legal Liability (Liquor Dealers Liability) - Pension/Welfare Fund Fiduciary Responsibility and IRA/Keogh Plan coverage 4. DILIGENT EFFORT DOCUMENTATION: - Use Statement of Diligent Effort form - Document searches from three admitted Wyoming insurers - Include full company names (no abbreviations) - Brokers retain for 5 years, producers for 3 years 5. BROKER OBLIGATIONS: - Must ascertain financial condition and compliance with eligibility requirements before placing - Must retain required documentation for specified periods 6. EXEMPT INSURANCE TYPES: - Wet marine and transportation insurance - Railroad operations in interstate commerce and their property - Aircraft owned/operated by manufacturers, scheduled interstate flights, or cargo

Filing Steps

1All surplus lines business must be filed through SLIP+ (SLAS Clearinghouse)
2Wyoming uses single state reporting - 100% of multistate policy premium reported to home state
3Export list coverages are exempt from full diligent effort search requirements
4Disclosure language was updated effective July 2021 (HB0092)
5Wyoming does not have a Surplus Lines Association
6Wyoming does not allow formation of domestic surplus lines insurers
7As of September 2024, Wyoming DOI requests premium/policy information from surplus lines insurers via Surplus Lines Information Portal
8Payment for Wyoming tax must be via ACH debit only (Company ID: A830208667, Company Name: Wyoming Insurance Department)
9SLIP+ transaction fees may be paid via ACH or check

Required Forms

Statement of Diligent Effort form
Quarterly Affidavit Report
Policy Transaction Report

Common Issues to Avoid

Missing or incomplete diligent effort documentation
Using abbreviated company names instead of full legal names
Late policy transaction reports (must be within 45 days)
Missing disclosure stamp or incorrect font size (must be 10-point bold)
Incorrect disclosure language (must use updated July 2021 version)
Failing to verify insurer eligibility before placing coverage
Not retaining documentation for required periods (brokers 5 years, producers 3 years)

Helpful Tips

Register for SLIP+ portal early - one account works for all participating states
Set reminders for quarterly due dates (15th of May, August, November, February)
Keep template of required disclosure language readily available
Maintain organized diligent effort documentation system for easy retrieval
For export list coverages, still document but simplified process applies
Contact Lela Ladd ([email protected]) for state-specific questions
Use SLAS Clearinghouse support for portal/technical issues: (877) 267-9855

Important Notes

WYOMING SPECIAL NOTES: 1. NO ELIGIBLE INSURER LIST: - Wyoming does not maintain a list of eligible surplus lines insurers - Brokers must verify insurer eligibility independently 2. EXPORT LIST: - Five specific coverage types have diligent effort exemptions - These coverages are available for export with simplified process 3. DISCLOSURE REQUIREMENT: Every policy must include in 10-point bold type: - Broker name and address - Required disclosure: "This insurance contract is issued pursuant to the Wyoming Nonadmitted Insurance Laws by an insurer neither licensed by nor under the jurisdiction of the Wyoming Insurance Department. In the event of insolvency of the surplus lines insurer, losses will not be paid by the Wyoming Insurance Guaranty Association or the Wyoming Life and Health Insurance Guaranty Association." 4. TAX CALCULATION: - State tax: 3.00% of gross premium - SLAS Clearinghouse fee: 0.175% of gross premium - Total effective rate: 3.175% - Transaction fee is refundable on cancellations and return premiums 5. EXEMPTIONS: - Industrial insured exemption available - NRRA exempt commercial purchaser exemption (Wyo. Stat. Ann. § 26-11-104(b)) 6. COMPLIANCE: - Documentation retention: Brokers 5 years, Producers 3 years - No grace period for delinquent filings - Penalties: Up to $25/day plus 9% interest

Frequently Asked Questions

What is the surplus lines tax rate in Wyoming?

The surplus lines tax rate in Wyoming is 3.00%.

When is surplus lines tax due in Wyoming?

How do I submit surplus lines filings in Wyoming?

portal

Contact Information

Portal

Phone