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Surplus Lines Insurance and Direct Insurance Placement Tax

The Surplus Lines Tax is paid by surplus lines brokers licensed by the Department of Financial Regulation (DFR). The tax is computed on net gross premiums. Zero returns are not required.

How to File

Requirement to File Returns Electronically

Filing online through the Vermont Department of Taxes online system, myVTax, is required. If you have any questions, contact our Surplus Lines Insurance Tax examiner, 802-828-2551.

Before filing a return, you must have a myVTax account. Surplus Lines and Direct Insurance Placement Tax returns must be registered in myVTax and filed under the broker's Social Security Number.

How to Register for a myVTax Account

  1. On the myVTax homepage, and select "Need an Account? Sign Up."
  2. Read the information screen and click Next.
  3. Select "For Businesses and Corporations" from the account type list
  4. Select "I know what tax accounts I need to register or add myVTax access for."
  5. Under Taxpayer Information, for the question, "Are you a business or individual?", select Individual, and enter the broker's Social Security Number.
  6. Complete the account signup and submit.

Surplus Lines Insurance and Direct Insurance Placement Tax Forms and Guidance

Fact Sheets and Guidance

Title Revised Number
Vermont Department of Taxes ACH Credit Payment Guide 2024 GB-1104

Filing Due Dates

The report and tax are due the last day of the month following the end of each calendar quarter, i.e., April 30, July 31, October 31, and January 31. Please note, that when the due date falls on a weekend or a federal or state holiday, the due date is the next business day.

Surplus Lines Tax

Tax Period Ending Due Date
12/31/2024 1/31/2025
3/31/2025 4/30/2025
6/30/2025 7/31/2025
9/30/2025 10/31/2025
12/31/2025 2/2/2026

Direct Insurance Placement Tax

Tax Period Ending Due Date
12/31/2024 1/31/2025
12/31/2025 2/2/2026

Laws, Rules, and Regulations

Title Section
Surplus lines tax 8 V.S.A. ยง 5035