WHO NEEDS TO FILE?

Surplus lines brokers are required to maintain records and accounts of all business transacted under their certificates of qualification. In accordance with Title 3, Subtitle 3 of the Insurance Article of the Annotated Code of Maryland, surplus lines brokers are required to make periodic filings with the Maryland Insurance Administration (MIA) related to their surplus lines business and to remit the premium receipts taxes they collected on that business.

Subtitle 3-307 of the Insurance Article requires each surplus lines broker or the originating insurance producer to file a quarterly affidavit that sets forth the facts referred to in Subtitle 3-306 of the Insurance Article and any other information required by the Insurance Commissioner. Statutes can be found via the General Assembly's website, www.mlis.state.md.us, using the link for Maryland Statutes.


WHEN TO FILE?

These affidavits are to be filed with the Administration on or before the following dates:

 Report Quarter Report Period Begin Filing By End Filing By
 1st Q — First Quarter January 1 — March 31 January 1st May 15th
 2nd Q — Second Quarter April 1 — June 30 April 1st August 15th
 3rd Q — Third Quarter July 1 — September 30 July 1st November 15th
 4th Q — Fourth Quarter October 1 — December 31 October 1st February 15th

All Maryland Surplus Lines Semi Annual Tax Returns for the year should be submitted by email to: surpluslinefiling.mia@maryland.gov by March 15 and September 15.

Brokers are required to file the affidavit after the end of the reporting period but can begin reporting on the Begin Filing By date. You must complete the affidavit by the End Filing By date.
NOTE: You will not be able to submit the report until after the end of the reporting period.


File On-Line:

All brokers now have the option to file their quarterly reports on-line.

If you have not been issued a user ID, click here to register for an account. Only one contact (login) is allowed per company and application. If you have any questions, please email surpluslinefiling.mia@maryland.gov or contact us at 410-468-2104 or at 1-800-492-6116 ext 2104.

You will enter your User ID and password. Each broker is associated with a unique User ID and password combination. The system will not allow you to file for more than one broker using the same User ID and password combination.

Begin by selecting ‘Log In’ at the top of the screen. After you enter your User ID and password, click on “Surplus Lines Report” at the top of the screen. Once you have verified that you have accessed the correct surplus lines broker, you may begin completing the required fields.