Texas Form FIN317 is the Annual Premium Tax Report that every licensed Texas surplus lines agent must file with the Texas Department of Insurance to report gross premiums written on unauthorized (non-admitted) insurance and pay the 4.85% premium tax owed under Texas Insurance Code Chapter 225. The form reconciles the agent’s full calendar-year activity against any semi-annual prepayments made earlier in the year and against transactions stamped through the Surplus Lines Stamping Office of Texas (SLTX).
Missing the March 1 deadline or under-reporting taxable premium triggers automatic late penalties, statutory interest, and possible license action by TDI. According to SLTX’s annual market data, Texas surplus lines premium volume topped $13.6 billion in 2024, and TDI rejects or kicks back roughly 1 in 8 FIN317 filings for math errors, missing schedules, or mismatched SLTX totals.
- 📋 The exact line-by-line meaning of every box on Form FIN317 and how to fill each one without triggering a TDI rework letter.
- 💰 How to calculate the 4.85% premium tax, apply prepayment credits, and reconcile to your SLTX confirmation reports.
- 📅 Every deadline, prepayment trigger, and penalty under Chapter 225 explained in plain English.
- 🧾 Three full scenario walkthroughs — solo agent, multi-state brokerage, and independently procured filer — showing exactly what gets entered.
- ⚠️ The ten most common FIN317 mistakes that cause rejections, audits, or interest assessments, and how to avoid each one.
What Form FIN317 Is and Who Must File It
Form FIN317 is the Surplus Lines Agent Annual Premium Tax Report issued by the Texas Department of Insurance. It is the official document a licensed Texas surplus lines agent uses to declare total gross premiums, identify taxable Texas home-state premium under the federal Nonadmitted and Reinsurance Reform Act (NRRA), and remit the 4.85% premium tax owed to the State of Texas. The current revision is dated 11/2024, and filers should confirm they are using that version because TDI rejects superseded revisions during processing.
The filer is always the individual licensed surplus lines agent, not the agency entity, even when an agency handles the back-office work. Every agent who placed any surplus lines business with a Texas home-state insured during the calendar year must file, even if total premium was zero, because TDI requires a “zero report” to keep the license in good standing under 28 TAC §15.105.
The form interacts with three other filings. First, the SLTX stamping fee filing covers the separate 0.075% stamping fee paid to the Stamping Office, which is not the same as the 4.85% premium tax. Second, Form FIN318 covers independently procured insurance filed by the insured directly. Third, Form FIN390 covers the semi-annual prepayment due August 1 when the prior year’s tax exceeded $70,000.
A surplus lines agent who lets a CPA or compliance vendor prepare the form is still personally responsible for its accuracy, and the agent’s signature on the bottom of FIN317 is a sworn certification under penalty of perjury.
Before You Start: Documents and Information You Need
Gather every document below before opening the form. Walking into the filing without them causes math errors, mismatches with SLTX, and missed credits that the agent then has to chase through an amended return.
- Texas surplus lines agent license number. TDI matches the number on Box 1 against its licensing database, and any mismatch holds the filing in suspense.
- Federal Employer Identification Number (FEIN) or Social Security Number. Required for the IRS-style identification block, and a wrong digit triggers a TDI notice within 30 days.
- SLTX year-end confirmation report. This is the master reconciliation document; pull it from the SLTX online portal after January 15.
- Prior-year FIN317 filing. TDI compares year-over-year totals and flags drops greater than 25% for desk audit.
- August 1 prepayment receipt (Form FIN390), if applicable. The prepayment becomes a credit on Line 7, and missing the receipt forfeits the credit until proven.
- Schedule of every policy written, by insured. Needed to support the gross premium figure and to allocate multi-state risks under NRRA home-state rules.
- Return premium and cancellation register. Returned premium reduces taxable premium, but only if documented policy-by-policy.
- TEXNET taxpayer number. Required to remit payment electronically through the TEXNET system.
- Bank routing and account numbers. Needed for ACH debit through TEXNET; wrong numbers cause same-day payment failure and late penalty exposure.
- Power of attorney, if a third party signs. TDI requires a notarized POA on file before accepting a non-agent signature.
Each missing item creates its own delay. For example, an agent who files without the SLTX confirmation often discovers a $3,000 reconciliation gap weeks later and ends up paying interest on the underpayment.
Where to Get the Form and How to Access It
The official PDF lives on the TDI Premium Tax Forms page under the “Surplus Lines” heading. Always download a fresh copy each filing season because TDI updates the form to reflect statutory rate changes, new schedule requirements, or revised mailing addresses.
Filers can also access an interactive version through the TDI Insurance Data Filings (IDF) portal, which auto-validates math and pre-populates the agent’s license information. The IDF portal requires a one-time registration with a TDI-issued user ID and a strong password, and the registration takes up to 5 business days, so do not wait until late February to enroll.
Paper filers may request a mailed copy by calling TDI’s tax section at (512) 676-6989, but the mailed copy still must be returned to the Austin office and cannot be filed by fax. Email submission is not accepted for FIN317 because the agent’s original signature is required.
The form is two pages plus a schedule attachment, and the whole package — form, schedule, and check or TEXNET confirmation — must arrive together. Filers using the IDF portal upload a single PDF that bundles all three.
Step-by-Step: How to Fill Out Form FIN317 Line by Line
The form has a header block, a tax computation block (Lines 1 through 11), a signature block, and a supporting schedule. Work top to bottom in the order printed on the form, because some lines (like Line 5) depend on numbers entered earlier (Lines 1 through 4).
Header Box 1: Texas Surplus Lines Agent License Number
This box asks for the unique license number TDI issued when the agent first qualified to write surplus lines.
Enter the number exactly as it appears on the wallet license, with no spaces and no dashes. Use all digits — for example, 1234567.
A specific example: agent Maria Lopez, license number 1789432, writes 1789432 in Box 1.
The most common edge case is an agent who recently renewed and received a new license card with the same number; the number does not change at renewal, so use the existing number.
The most common mistake is entering the agency’s general lines license number instead of the agent’s surplus lines number, which causes TDI to reject the filing as “no matching license.”
A frequent misconception is that the number is the same as the National Producer Number (NPN); it is not, and using the NPN here triggers a kickback letter.
Header Box 2: Agent Name and Mailing Address
This block captures the legal name on the license and the address where TDI sends correspondence.
Enter the name Last, First, Middle exactly as licensed, then the street address, city, state, and ZIP+4 on the lines below. All caps is preferred but not required.
For example, LOPEZ, MARIA E, then 4501 N LAMAR BLVD STE 200, AUSTIN, TX 78751-2342.
If the agent uses a P.O. Box for mail and a street address for service of process, list the P.O. Box here and note the street address on the schedule cover sheet.
A common mistake is using a DBA or agency name instead of the licensed individual’s name, which breaks the cross-check against the licensing database.
A common misconception is that updating Box 2 also updates the address on file with TDI Licensing; it does not, and the agent must separately update through Sircon or NIPR.
Header Box 3: Reporting Period
This box defines the calendar year covered by the report.
Enter the four-digit year of the period being reported — 2025 for a return filed by March 1, 2026. The reporting period for FIN317 is always January 1 through December 31; partial years are not allowed except for first-year licensees.
For example, Carlos Treviño reporting his 2025 calendar-year premiums writes 2025.
The edge case is a new licensee who became licensed mid-year. They still report only the period from license date through December 31, but they enter the full year 2025 in Box 3 and note the license date on the schedule.
A common mistake is entering the filing year (2026) instead of the reporting year (2025), which throws off the entire reconciliation.
A misconception is that the agent can choose a fiscal year; Texas premium tax is strictly calendar year under Insurance Code §225.004.
Line 1: Gross Premiums Written
Line 1 asks for the total gross premium on every surplus lines policy where Texas was the insured’s home state during the reporting period.
Enter the total dollar amount, rounded to the nearest dollar, with no commas inside the number field on the IDF portal but commas allowed on paper. Pull the figure directly from the SLTX year-end confirmation, not from the agency management system, because SLTX is the controlling record.
For example, an agent with $2,415,883 in gross premium enters $2,415,883.
The most common edge case is multi-state policies under NRRA. Only premium allocated to Texas as the home state counts, and the home state is determined by the principal place of business of the insured, not where the risk is physically located.
A common mistake is including premium for risks where Texas is not the home state, which inflates the tax base and causes overpayment that must be amended.
A misconception is that “gross” means “after broker fees”; it does not. Gross means the full premium charged to the insured before any commission, fee, or return premium.
Line 2: Return Premiums
Line 2 captures premium refunded to insureds during the reporting period for cancellations, mid-term reductions, or audit adjustments.
Enter the total return premium as a positive number; the form math subtracts it on Line 3. Document each return on the supporting schedule, with policy number, insured name, original premium, and return amount.
For example, an agent with $87,500 in returns enters $87,500.
The edge case is a return that crosses calendar years — a 2024 policy cancelled in 2025. The return is taken in 2025, the year the cancellation became effective, regardless of the original policy year.
A common mistake is netting returns against gross premium on Line 1 instead of reporting them separately on Line 2, which makes the SLTX reconciliation fail.
A misconception is that ceded reinsurance reduces gross premium; it does not, because surplus lines premium tax is computed on direct written premium only.
Line 3: Net Taxable Premium (Line 1 minus Line 2)
Line 3 is the math result, the base on which the tax is computed.
Subtract Line 2 from Line 1 and enter the result. Do not adjust for anything else here — exemptions go on Line 4.
For example, $2,415,883 minus $87,500 equals $2,328,383.
The edge case is a year where returns exceeded gross (rare, but possible after a large mid-year cancellation). The result is a negative number, which carries forward as a credit; do not enter zero.
A common mistake is forgetting to subtract and copying Line 1 verbatim, which doubles the tax owed.
A misconception is that Line 3 should match the SLTX taxable figure to the penny; small timing differences are normal and explained on the schedule.
Line 4: Exempt Premiums
Line 4 captures premium that is statutorily exempt from Texas premium tax, such as premium on federally exempt risks or risks covered by another state’s tax under NRRA.
Enter the exempt amount and attach a schedule listing each exempt policy with the statutory basis for the exemption. Common exemptions include ocean marine, certain federal government risks, and reinsurance.
For example, $45,000 in ocean marine premium goes on Line 4.
The edge case is risks where part of the premium is exempt and part is taxable; allocate by a reasonable method and document the allocation on the schedule.
A common mistake is treating all multi-state premium as exempt; it is not exempt, it is allocated, and the allocation belongs on Line 1, not Line 4.
A misconception is that any “industrial insured” premium is exempt; Texas repealed the industrial insured exemption for surplus lines years ago, and claiming it triggers a statutory penalty.
Line 5: Taxable Premium (Line 3 minus Line 4)
Line 5 is the figure the 4.85% rate applies to.
Subtract Line 4 from Line 3 and enter the result. This is the most-audited line on the form, so double-check the math.
For example, $2,328,383 minus $45,000 equals $2,283,383.
The edge case is a result that differs from the SLTX taxable total by more than 1%; attach a reconciliation memo explaining the variance.
A common mistake is transposing digits between Line 3 and Line 5, which TDI’s automated math check catches and returns for correction.
A misconception is that rounding can be done at the end; round each line individually to the nearest dollar to avoid cumulative drift.
Line 6: Premium Tax Due (Line 5 × 4.85%)
Line 6 applies the statutory rate set by Insurance Code §225.004.
Multiply Line 5 by 0.0485 and enter the result, rounded to the nearest dollar. The rate has been 4.85% since 2007 and applies to all taxable surplus lines premium regardless of policy size.
For example, $2,283,383 × 0.0485 equals $110,744.
The edge case is a year where the Legislature changes the rate mid-period; that has not happened recently, but if it does, TDI publishes a bulletin with split-rate instructions.
A common mistake is using 4.85 as a whole number instead of 0.0485, which inflates the tax 100x and triggers an instant TDI alert.
A misconception is that the 0.075% SLTX stamping fee can be added to Line 6; it cannot, because the stamping fee is paid separately to SLTX.
Line 7: Prepayment Credit (from Form FIN390)
Line 7 captures the August 1 semi-annual prepayment, if one was required and made.
Enter the dollar amount paid on the FIN390 prepayment, exactly as shown on the TEXNET confirmation. The prepayment was due August 1 of the reporting year if the prior year’s tax exceeded $70,000.
For example, an agent who prepaid $52,000 enters $52,000.
The edge case is an agent whose prior year was below the $70,000 trigger; they make no prepayment and enter 0 on Line 7.
A common mistake is entering the expected prepayment instead of the actual TEXNET-confirmed amount, which causes a credit mismatch.
A misconception is that the prepayment can be skipped without penalty in a low-volume year; missing it triggers interest under Insurance Code §225.005 even if the year-end tax is small.
Line 8: Other Credits
Line 8 captures any other approved credit, such as an overpayment carryforward from the prior year or a TDI-issued refund credit.
Enter the dollar amount and attach the supporting TDI letter or prior-year FIN317 showing the carryforward. Without backup, TDI disallows the credit and assesses the difference.
For example, $1,200 carried from a 2024 overpayment goes on Line 8.
The edge case is a credit older than three years; Texas applies a three-year statute of limitations on credits, so older amounts are forfeit.
A common mistake is using Line 8 for the SLTX stamping fee; that fee is not a credit and never appears on FIN317.
A misconception is that estimated payments made outside FIN390 count here; only the formal August 1 prepayment qualifies, and goes on Line 7.
Line 9: Total Credits (Line 7 plus Line 8)
Line 9 sums the credits to be applied against the tax due.
Add Line 7 and Line 8 and enter the total. Keep the supporting documents stapled to the schedule.
For example, $52,000 + $1,200 equals $53,200.
The edge case is a credit that exceeds Line 6, which produces a refund position; complete Line 11 (refund request) instead of Line 10.
A common mistake is forgetting Line 8 entirely and missing legitimate carryforward credits worth thousands.
A misconception is that credits can be split across multiple years at the agent’s choice; they are applied in the year earned unless TDI approves otherwise in writing.
Line 10: Net Tax Due (Line 6 minus Line 9)
Line 10 is the final balance owed to TDI with the filing.
Subtract Line 9 from Line 6 and enter the result. Pay this amount via TEXNET by March 1, or include a check made payable to the Texas Department of Insurance.
For example, $110,744 minus $53,200 equals $57,544.
The edge case is exactly zero owed; still file the form, sign it, and write 0 on Line 10. Skipping the filing because nothing is owed is itself a violation.
A common mistake is paying the gross tax (Line 6) instead of the net (Line 10), which creates an overpayment that must be refunded later.
A misconception is that payment can lag the filing by a few days; the filing is not considered complete until payment posts, and interest runs from March 2.
Line 11: Refund Requested (if Line 9 exceeds Line 6)
Line 11 captures the refund position when credits exceed tax due.
Enter the absolute value of Line 6 minus Line 9. Choose between a refund check and a credit carryforward by checking the appropriate box.
For example, an agent with $110,744 tax and $115,000 in credits enters $4,256 and checks “carryforward.”
The edge case is a refund request greater than $25,000, which TDI routes to a manual review and pays in 90–120 days instead of 30.
A common mistake is leaving Line 11 blank in a refund year, which forfeits the refund unless amended within the statute of limitations.
A misconception is that refunds earn interest from day one; Texas pays interest on tax refunds only after a 60-day grace period under Tax Code §111.064.
Signature Block: Agent Certification
The signature block is the sworn certification.
Sign in blue ink (paper) or apply a verified e-signature (IDF portal), print the agent’s name, write the date in MM/DD/YYYY format, and enter a daytime phone number.
For example, Maria Lopez signs, prints MARIA E LOPEZ, dates 02/24/2026, and writes (512) 555-0182.
The edge case is signature by power of attorney; attach the notarized POA and have the attorney-in-fact sign, with title noted.
A common mistake is a typed name in the signature line on a paper form, which TDI rejects as unsigned.
A misconception is that an unsigned filing can be “perfected” later without penalty; an unsigned return is treated as not filed, and penalties run from March 1.
Three Filled-Out Examples Using Real Scenarios
Scenario 1: Maria Lopez, Solo Surplus Lines Agent
Maria is an independent surplus lines agent in Austin who placed $2.4 million in commercial property and excess liability for Texas-domiciled small businesses during 2025.
| Form Section | What Maria Enters |
|---|---|
| Box 1 — License Number | 1789432 |
| Box 2 — Name and Address | LOPEZ, MARIA E, 4501 N LAMAR BLVD STE 200, AUSTIN, TX 78751-2342 |
| Box 3 — Reporting Period | 2025 |
| Line 1 — Gross Premiums | $2,415,883 |
| Line 2 — Return Premiums | $87,500 |
| Line 5 — Taxable Premium | $2,283,383 |
| Line 6 — Tax Due (4.85%) | $110,744 |
| Line 7 — Prepayment Credit | $52,000 |
| Line 10 — Net Tax Due | $57,544 |
| Signature | Maria Lopez, 02/24/2026 |
Scenario 2: Carlos Treviño, Multi-State Brokerage Producer
Carlos works for a Houston brokerage and placed $9.8 million in premium during 2025, with $4.1 million allocated to Texas as the home state under NRRA.
| Form Section | What Carlos Enters |
|---|---|
| Box 1 — License Number | 2310987 |
| Box 2 — Name and Address | TREVIÑO, CARLOS J, 1100 LOUISIANA ST STE 4500, HOUSTON, TX 77002-5212 |
| Box 3 — Reporting Period | 2025 |
| Line 1 — Gross Premiums (Texas home-state only) | $4,118,250 |
| Line 2 — Return Premiums | $142,800 |
| Line 4 — Exempt Premium (ocean marine) | $98,000 |
| Line 5 — Taxable Premium | $3,877,450 |
| Line 6 — Tax Due (4.85%) | $188,056 |
| Line 7 — FIN390 Prepayment | $92,000 |
| Line 10 — Net Tax Due | $96,056 |
Scenario 3: Janet Park, First-Year Licensee
Janet earned her surplus lines license in July 2025 and placed $310,000 in cyber liability premium for the remainder of the year.
| Form Section | What Janet Enters |
|---|---|
| Box 1 — License Number | 3045671 |
| Box 2 — Name and Address | PARK, JANET S, 2200 ROSS AVE STE 1800, DALLAS, TX 75201-2700 |
| Box 3 — Reporting Period | 2025 (with license-date note on schedule) |
| Line 1 — Gross Premiums | $310,000 |
| Line 2 — Return Premiums | $4,200 |
| Line 5 — Taxable Premium | $305,800 |
| Line 6 — Tax Due (4.85%) | $14,831 |
| Line 7 — Prepayment Credit | $0 (under $70,000 trigger) |
| Line 10 — Net Tax Due | $14,831 |
| Signature | Janet Park, 02/18/2026 |
How to File the Completed Form
The agent has three filing channels, and each has its own steps, fee handling, and proof-of-filing.
Online via the TDI Insurance Data Filings portal. Upload the signed PDF and supporting schedule, then click “Submit.” There is no portal fee. Pay the Line 10 balance through TEXNET by ACH debit (free) or ACH credit (bank fee). Processing usually completes in 10 business days. The portal generates a confirmation number — save it as proof of filing.
By mail. Send the signed original, schedule, and a check or money order payable to Texas Department of Insurance to MC-108-3A, P.O. Box 149104, Austin, TX 78714-9104. There is no mailing fee but USPS Certified Mail with return receipt is strongly recommended; the green card is the proof of filing. Processing runs 4–6 weeks. TEXNET payment can be used in lieu of a check, in which case the mail packet contains a TEXNET confirmation printout.
In person. Walk-in filings are accepted at the William P. Hobby Building, 333 Guadalupe St, Austin, TX 78701, Monday through Friday, 8 a.m. to 5 p.m. The intake clerk stamps a copy as proof of filing. No fax filings are accepted because original signatures are required.
For balances over $100,000, TEXNET requires payment by 8:00 p.m. Central the business day before the due date for the payment to count as timely. Missing the cutoff by even one minute pushes the payment a day late and triggers interest under Chapter 225.
What Happens After You File
TDI logs the filing into its premium tax tracking system within 5 business days of receipt. An automated math check runs first, and any line that fails (e.g., Line 6 not equal to Line 5 × 0.0485) generates a “kickback” letter mailed to the address in Box 2. The agent has 30 days to correct and resubmit before late penalties begin to compound.
If the math passes, TDI matches the Line 5 taxable premium against the SLTX year-end report. Variances over 1% trigger a desk audit, which is a written request for the supporting schedule and policy detail. Most desk audits close within 60 days when the agent provides timely backup.
Refund requests on Line 11 enter a separate queue. Standard refunds under $25,000 are issued within 30 days by paper warrant or direct deposit. Larger refunds and any refund tied to an amended return route to manual review and can take 90–120 days under Comptroller Rule 3.325.
The agent should retain the filing, schedule, SLTX confirmation, and proof of payment for at least four years because TDI’s audit window under Insurance Code §225.007 runs four years from the filing date.
Mistakes to Avoid When Filling Out the Form
- Using the prior revision of FIN317. TDI rejects the filing as nonconforming and the agent must refile on the current revision, often past the deadline.
- Entering the agency’s license number in Box 1. Causes a “no matching license” rejection that delays processing 2–4 weeks.
- Including non-Texas home-state premium on Line 1. Inflates the tax base and forces an amended return to recover overpayment.
- Netting return premiums into Line 1 instead of Line 2. Breaks the SLTX reconciliation and triggers a desk audit.
- Misapplying the 4.85% rate as 4.85 (whole number). Produces a tax that is 100x correct and an instant TDI alert.
- Skipping Line 7 when a FIN390 prepayment was made. Forfeits the credit until proven through an amended filing.
- Forgetting to sign the form. TDI treats unsigned returns as never filed, and penalties run from March 1.
- Mailing payment separately from the form. Causes the form to post without payment and the payment to post without context, both generating notices.
- Using a typed signature on a paper form. Rejected as unsigned; an original blue-ink signature is required on paper.
- Filing the report but missing the TEXNET payment cutoff. The filing is timely but the payment is late, and interest still accrues.
- Failing to file a “zero report” in a no-business year. TDI treats nonfiling as a license violation under 28 TAC §15.105.
Do’s and Don’ts
Do download a fresh form each January, because TDI sometimes updates the revision date in late December, and using last year’s version causes rejection.
Do pull the SLTX year-end confirmation before starting Line 1, because that report is the controlling number TDI uses in its match.
Do keep the schedule of policies in the same row order as the SLTX confirmation, because side-by-side comparison is what closes desk audits fast.
Do pay through TEXNET when the balance exceeds $10,000, because checks for large amounts get held for collection clearance and risk a late post.
Do file by February 15 if possible, because filing two weeks early gives time to fix any kickback letter before the March 1 deadline.
Do retain proof of filing for four years, because that is the TDI audit window and the only defense against a later assessment.
Don’t assume the SLTX stamping fee is part of FIN317; it is paid separately to SLTX and never appears on the TDI form.
Don’t treat ceded reinsurance as a deduction; surplus lines premium tax is computed on direct written premium, with no reinsurance offset.
Don’t sign the form before the math is complete; signing then changing numbers is treated as a new filing requiring a new signature.
Don’t mail the filing without certified-mail tracking, because lost mail does not stop the late penalty clock.
Don’t rely on the IDF portal during the last 48 hours before the deadline, because portal traffic spikes and submissions can fail at the upload step.
Don’t ignore a TDI kickback letter; the 30-day correction window is firm and missing it converts the kickback into a formal assessment.
Pros and Cons of Filing on Your Own vs. With Help
Pros of filing on your own. Costs nothing beyond the agent’s own time. Forces the agent to know the book of business intimately, which helps catch placement errors. Gives full control over schedule format and timing. Avoids the lag of waiting on a CPA during a busy March. Builds a paper trail directly traceable to the agent’s own records.
Cons of filing on your own. Math errors are common without a tax-software check. Multi-state NRRA allocation is technical and easy to get wrong. Missed credits (especially carryforwards) cost real money. Late nights at the desk in late February. No professional shield against penalties in an audit.
Pros of filing with help. A CPA or specialty tax vendor catches math and allocation errors before they leave the office. Software-driven SLTX reconciliation runs in minutes instead of hours. Audit defense becomes a turnkey service. The agent’s signature is still required, but the prep burden falls to the vendor. Overall error rate drops to near zero.
Cons of filing with help. Vendor fees range from $750 for a small book to $5,000+ for a multi-state brokerage. The agent still bears legal responsibility, so blind reliance is risky. Vendor turnaround can stretch into late February, leaving little correction time. Communication gaps cause missed credits or wrong addresses. Switching vendors mid-stream during a busy season is hard.
FIN317 vs. SLTX Stamping Fee at a Glance
| Feature | Form FIN317 (TDI) | SLTX Stamping Fee |
|---|---|---|
| Recipient | Texas Department of Insurance | Surplus Lines Stamping Office of Texas |
| Rate | 4.85% of taxable premium | 0.075% of premium |
| Filing frequency | Annual (with August 1 prepayment if >$70,000) | Per-policy stamping at placement |
| Statute | Insurance Code Chapter 225 | Insurance Code Chapter 981 |
| Payment method | TEXNET or check | SLTX online portal |
| Deadline | March 1 following year-end | Within 60 days of policy effective date |
FAQs
Do I have to file FIN317 if I wrote zero surplus lines premium in 2025?
Yes. TDI requires every licensed surplus lines agent to file a “zero report” by March 1 to keep the license in good standing under 28 TAC §15.105.
Is the 4.85% rate the same as the SLTX stamping fee?
No. The 4.85% is the state premium tax paid to TDI on FIN317; the 0.075% SLTX stamping fee is a separate charge paid to the Stamping Office.
Do I write my agency’s name or my personal name in Box 2?
No to the agency name. Box 2 must show the licensed individual agent’s name as printed on the surplus lines license.
Should Line 1 include premium where Texas is not the home state?
No. Under NRRA, only premium allocated to Texas as the insured’s home state belongs on Line 1.
Do I include return premiums on Line 1 net of cancellations?
No. Report the gross figure on Line 1 and the returns separately on Line 2 so SLTX reconciliation works.
Can I e-sign the form if I file by mail?
No. Paper filings require an original blue-ink signature; only the IDF portal accepts a verified e-signature.
Is an extension available if I cannot file by March 1?
No. TDI does not grant extensions for FIN317; late filings accrue penalty and interest immediately.
Do I owe interest if I file on time but pay late through TEXNET?
Yes. Payment timeliness is judged by post date, and a late payment runs interest under Insurance Code §225.005 even with a timely return.
Can I claim a credit for prior-year overpayment on Line 8?
Yes, if the overpayment is documented on the prior FIN317 or a TDI letter and is within the three-year statute of limitations.
Do I need to file FIN390 every year?
No. FIN390 is required only when the prior year’s tax exceeded $70,000; otherwise no prepayment is due.
Is ocean marine premium taxable on FIN317?
No. Ocean marine premium is exempt and reported on Line 4 with a supporting schedule.
Can a CPA sign FIN317 on my behalf without a power of attorney?
No. Only the licensed agent may sign, unless a notarized power of attorney is on file with TDI authorizing the signer.
Do I need to attach a policy-level schedule?
Yes. TDI expects a schedule supporting Line 1, Line 2, and Line 4, and the absence of a schedule triggers a desk audit.
Does TDI accept faxed FIN317 filings?
No. Faxes are not accepted because original or verified e-signatures are required for the certification to be valid.
Related reading
- How to Fill Out Texas Form 25-100 (w/Examples) + FAQs
- How to Fill Out Texas TDI Form FIN148 Captive Insurance Application + FAQs
- How to Fill Out Texas TDI Form FIN307 Surplus Lines Producer (w/Examples) + FAQs
- How to Fill Out Texas TDI Form FIN310 Public Insurance Adjuster (w/Examples) + FAQs
- How to Fill Out Texas TDI Producer License Application (w/Examples) + FAQs
- How to Fill Out Texas Form 70-100 (w/Examples) + FAQs
- How to Fill Out Texas Form 201 (w/Examples) + FAQs