Vermont Annual Statement Filing Instructions for Domestic Industrial Insured Captive Insurance Companies

  DUE DATE
DELIVERY ADDRESS  
Electronic Submissions only.
Electronic Address: DFR.CaptiveFinancialFilings@vermont.gov
 
   
VERMONT CAPTIVE ANNUAL REPORT  
December 31 Year End (Copy of tax return to be included with the annual report filing.) Prior to 3/15
Fiscal Year End 75 days after fiscal year end
   
AUDITED FINANCIAL STATEMENT - DEC 31 YEAR END  
Audited Financial Statement On or before 6/30
Report of Evaluation of Internal Controls On or before 6/30
Accountant's Letter of Qualifications On or before 6/30
Certification of Review of Audit Work Papers On or before 6/30
AUDITED FINANCIAL STATEMENT - FISCAL YEAR END  
Audited Financial Statement Within 180 days after fiscal year end
Report of Evaluation of Internal Controls Within 180 days after fiscal year end
Accountant's Letter Within 180 days after fiscal year end
Certification of Review of Audit Work Papers Within 180 days after fiscal year end
   
CERTIFICATION OF LOSS RESERVES AND LOSS EXPENSE RESERVES - DEC 31 YEAR END  
Statement of Actuarial Opinion On or before 6/30
CERTIFICATION OF LOSS RESERVES AND LOSS EXPENSE RESERVES - FISCAL YEAR END  
Statement of Actuarial Opinion Within 180 days after fiscal year end
   
OTHER REQUIRED FILINGS  

Premium tax return and payment mailed to:
Vermont Department of Taxes
Miscellaneous Tax Division
133 State Street 
P.O. Box 547
Montpelier, VT 05601-0547
802-828-2551
tax-corpincome@vermont.gov

Premium tax checks payable to:
The Vermont Department of Taxes

*Note: Copy of tax return to be included with the annual report filing to the Department.

2/28
   

License Renewal Fees of $500 payable to:
The Department of Financial Regulation

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