File your Taxable Year 2013 Insurance Premiums License Tax estimated payments with the Department. Insurance Premiums License Tax estimated payments are due on or before April 15, June 17, September 16, and December 16, 2013.

Any insurance company with an annual direct gross Insurance Premiums License Tax liability that is reasonably expected to exceed $3,000, after accounting for any applicable tax credits, is required to file estimated payments throughout the year. Insurance companies must use Form 800ES to calculate estimated payments. This form provides instructions for calculating the amount of estimated Insurance Premiums License Tax that an insurance company should pay, as well as the amount and due date for each estimated tax payment. Insurance companies may submit payments electronically via the Department's website at www.tax.virginia.gov.

Any insurance company with an annual direct gross Insurance Premiums License Tax liability that is not reasonably expected to exceed $3,000, after all applicable tax credits have been utilized, is not required to file declarations of estimated Insurance Premiums License Tax for that year. Such taxpayer would pay any Insurance Premiums License Tax owed with the annual tax report that is due on March 1 of the year following the taxable year.

If an insurance company, excluding Risk Retention Groups, commenced business in Virginia during the 2013 calendar year, the company should have made its initial declaration of estimated Insurance Premiums License Tax for the calendar year and, if applicable, made payment when registering for the Insurance Premiums License Tax with the Department. Such an insurance company is not required to make estimated payments during the same calendar year.

The Department provides secure online options through its Business iFile and eForms systems for making estimated payments electronically. Making electronic payments is free, fast, and easy. In addition, you can make payments using an ACH Credit transaction through your bank. Visit the Department's website at www.tax.virginia.gov for more information on electronic payment options for Insurance Premiums License Tax estimated payments.

If you are unable to submit your estimated payment electronically, Form 800ES is available to download and print for paper submission. If you send payments by mail, please review the mailing address prior to sending your estimated payments to ensure that you are using the Department's mailing address. Be especially careful if your computer system uses stored addresses to prefill payment vouchers.

Your Virginia Tax Account Number for the Insurance Premiums License Tax is very important. Always use the entire 15-character tax account number when filing reports, making payments, or contacting the Department.