• Insurance Premiums License Tax Return (Form 800) and tax due payment for any amount due.

Don't forget to include Schedule 800RET with the return.

Although Form 800 must be filed as a paper return submission, payments can be made electronically. See our electronic payment options page for details. 

Note: If your Form 800 is not filed by the due date, a $50 per day late penalty will be assessed, along with a 10 percent penalty that will be added to the amount of unpaid tax.

For general information on filing and payment requirements administered by the Department of Taxation, visit our Insurance Premiums License Tax information page or contact our Insurance Tax Department. The Insurance Tax Department can be reached by phone at (804) 404-4163 or by e-mail at: insurance@tax.virginia.gov.  

• Some sections of the Form 800 or its schedules may need additional clarifying information/and or explanation. Please include those as attachments.
• Do not submit blank forms or schedules not needed.
• An amended return must include all applicable schedules and attachments as if it is the original return. Otherwise, missing documents will be requested.
• Additional calculation schedules are encouraged and can be submitted as attachments to clarify information and/or explanations.

• All non-domestic insurers, except insurance companies domiciled in Canada, are required to file Schedule 800RET.
• When completing Schedule 800RET, Column B - Enter rates and fees as if you were a Virginia company doing business in your domicile state. 
• If the Uninsured Motorist Premium Distribution and/or the Virginia Property Insurance Association (FAIR Plan Premium Distribution) are included in your Premium Written Income Reported on Line 1, be sure to enter these amounts on Line A and/or B on Form 800. If the premium distributions are not included on Line 1, they must be added by completing Schedule 800ADJ.