| Standard | Life insurance | |||||
|---|---|---|---|---|---|---|
| State | Season | Cutoff date | Reporting deadline | Season | Cutoff period | Reporting deadline |
| Alabama | Fall | June 30 | October 31 | Fall | June 30 | October 31 |
| Alaska | Fall | June 30 | October 31 | Fall | June 30 | October 31 |
| Arizona | Fall | June 30 | October 31 | Spring | December 31 | April 30 |
| Arkansas | Fall | June 30 | October 31 | Spring | December 31 | April 30 |
| California | Fall | June 30 or company's fiscal year end | October 31 Remittance due June 1-15 |
Spring | December 31 or company's fiscal year end | Report due April 30; Remittance due December 1-15 |
| Colorado | Fall | June 30 | October 31 | Spring | December 31 | April 30 |
| Connecticut | Spring | December 31 | March 31 | Spring | December 31 | March 31 |
| Delaware1 | Spring | December 31 | March 1 | Fall | December 31 | December 20 |
| District of Columbia | Fall | June 30 | October 31 | Spring | December 31 | April 30 |
| Florida | Spring | December 31 | April 30 | Spring | December 31 | April 30 |
| Georgia | Fall | June 30 | October 31 | Spring | December 31 | April 1 |
| Hawaii | Fall | June 30 | October 31 | Fall | December 31 | October 31 |
| Idaho | Fall | June 30 | November 1 | Fall | June 30 | November 1 |
| Illinois1 | Spring | December 31 | April 30 | Spring | December 31 | April 30 |
| Indiana | Fall | June 30 | October 31 | Spring | December 31 | April 30 |
| Iowa | Fall | June 30 | October 31 | Fall | June 30 | October 31 |
| Kansas | Fall | June 30 | October 31 | Spring | December 31 | April 30 |
| Kentucky | Fall | June 30 | October 31 | Fall | June 30 | April 30 |
| Louisiana | Fall | June 30 | October 31 | Fall | June 30 | October 31 |
| Maine1 | Fall | June 30 | November 1 | Spring | December 31 | April 30 |
| Maryland | Fall | June 30 | October 31 | Spring | December 31 | April 30 |
| Massachusetts | Fall | June 30 | November 1 | Spring | December 31 | April 30 |
| Michigan1 | Summer | March 31 | July 1 | Summer | March 31 | July 1 |
| Minnesota | Fall | June 30 | October 31 | Fall | December 31 | September 30 |
| Mississippi | Fall | June 30 | October 31 | Fall | June 30 | October 31 |
| Missouri | Fall | June 30 | October 31 | Spring | December 31 | April 30 |
| Montana | Fall | June 30 | October 31 | Spring | December 31 | April 30 |
| Nebraska | Fall | June 30 | October 31 | Spring | December 31 | April 30 |
| Nevada | Fall | June 30 | October 31 | Spring | December 31 | April 30 |
| New Hampshire | Fall | June 30 | October 31 | Spring | December 31 | April 30 |
| New Jersey | Fall | June 30 | October 31 | Spring | December 31 | April 30 |
| New Mexico | Fall | June 30 | October 31 | Spring | December 31 | April 30 |
| New York1 | Spring | December 31 | March 10 | Fall | December 31 or January 1 | September 10 |
| North Carolina | Fall | June 30 | October 31 | Spring | December 31 | April 30 |
| North Dakota | Fall | June 30 | October 31 | Spring | December 31 | April 30 |
| Ohio | Fall | June 30 | October 31 | Spring | December 31 | April 30 |
| Oklahoma | Fall | July 1 | October 31 | Spring | February 28 | April 30 |
| Oregon | Fall | June 30 | November 1 | Fall | June 30 | November 1 |
| Pennsylvania | Spring | December 31 | April 15 | Spring | December 31 | April 15 |
| Puerto Rico2 | June 30 | Prelim due August 10; Final due December 10 | December 31 | Report due May 1; Remittance due December 20 | ||
| Rhode Island | Fall | June 30 | October 31 | Fall | June 30 | October 31 |
| South Carolina | Fall | June 30 | October 31 | Fall | June 30 | October 31 |
| South Dakota | Fall | June 30 | October 31 | Spring | December 31 | April 30 |
| Tennessee | Fall | June 30 | October 31 | Fall | June 30 | October 31 |
| Texas | Summer | March 1 | July 1 | Summer | March 1 | July 1 |
| Utah | Fall | June 30 | October 31 | Fall | June 30 | October 31 |
| Vermont | Spring | December 31 | April 30 | Spring | December 31 | April 30 |
| Virginia | Fall | June 30 | October 31 | Spring | December 31 | April 30 |
| Washington | Fall | June 30 | October 31 | Fall | December 31 | April 30 |
| West Virginia1 | Fall | June 30 | October 31 | Spring | December 31 | April 30 |
| Wisconsin | Fall | June 30 | November 1 | Fall | June 30 | November 1 |
| Wyoming | Fall | June 30 | November 1 | Fall | June 30 | November 1 |
Other reporting deadlines
| State | Deadline |
|---|---|
| Delaware | Financial institutions — period ending June 30, due November 10 |
| Illinois | Financial organizations and insurance companies other than life insurance — due October 31. All other business associations including investment companies — due April 30. |
| Maine | Life insurance, store value cards, including gift cards — due April 30 with a December 31 cut-off |
| New York | Insurance companies (except title insurance) — due September 10 Banking institutions — June 30 cut-off, due November 10* |
| West Virginia | Law enforcement agencies — must file prior to September 1 |
1See other reporting deadlines for additional reporting dates.
2Holders not doing business in Puerto Rico only file a final report.
Disclaimer: This document is for informational purposes only and not for the purpose of providing legal advice. State law, regulations, and rules often change with short notice throughout the year. It is our intent to update the matrix periodically and make every effort to ensure the accuracy of this information; however Georgeson will not be held liable for any penalties or fines associated with reliance on this data.
This chart was last updated on August 31, 2023. This is not a complete list of all state reporting deadlines. Please visit this site often for additional updates.