Compliance by domicile / Tennessee
Tennessee captive filing requirements
Regulator: Tennessee Department of Commerce & Insurance. The obligations below are stated relative to the captive's fiscal year end, then shown as dates for a calendar-year 2026 pure captive. For another type, year end, 831(b) election or NAIC filer, the platform generates the captive's own calendar.
Tennessee obligations
| Obligation | Category | Due | Status | Source |
|---|---|---|---|---|
Annual statement (CORE) | regulatory | the 1st of the 3rd month after the fiscal year end | verify | regulator document |
Premium tax (OPTins) | tax | the 1st of the 3rd month after the fiscal year end | verify | regulator document |
Audited financial statements | audit | the last day of the 6th month after the fiscal year end | verify | Common US pattern; confirm with the regulator |
Actuarial opinion / loss reserve certification | actuarial | the last day of the 6th month after the fiscal year end | verify | Common US pattern; confirm with the regulator |
Federal and governance obligations every captive carries
| Obligation | Authority | Due | Applies |
|---|---|---|---|
Federal return (Form 1120-PC) Six-month extension available with Form 7004. | IRS | the 15th of the 4th month after the fiscal year end | US taxpayers (incl. 953(d)) |
Micro-captive disclosure (Form 8886), if a listed transaction or transaction of interest T.D. 10029 (Jan 2025), upheld in CIC Services v. IRS (E.D. Tenn., Mar 2026). Apply the loss-ratio and financing-factor tests each year. | IRS | the 15th of the 4th month after the fiscal year end | 831(b) captives |
Annual board meeting and minutes Board pack: financials, actuarial results, investment report, business plan changes. | Board / domicile | the last day of the 6th month after the fiscal year end | All |
Business plan review (file changes for approval before they take effect) | Domicile regulator | the last day of the 1st month after the fiscal year end | All |
2026 dates for a calendar-year pure captive
Generated from the rules above by the same code the product runs.
| Due | Obligation | Period | Authority |
|---|---|---|---|
| January 31, 2027 | Business plan review (file changes for approval before they take effect) | FY2026 | Domicile regulator |
| March 1, 2027 | Annual statement (CORE) | FY2026 | TDCI |
| March 1, 2027 | Premium tax (OPTins) | FY2026 | TDCI |
| April 15, 2027 | Federal return (Form 1120-PC) | FY2026 | IRS |
| June 30, 2027 | Actuarial opinion / loss reserve certification | FY2026 | TDCI |
| June 30, 2027 | Annual board meeting and minutes | FY2026 | Board / domicile |
| June 30, 2027 | Audited financial statements | FY2026 | TDCI |
Tennessee premium tax
Direct premium
- Up to $20M: 0.400%
- Up to $40M: 0.300%
- Up to $60M: 0.200%
- Above the last bracket: 0.075%
Assumed premium
- Up to $20M: 0.225%
- Up to $40M: 0.150%
- Up to $60M: 0.050%
- Above the last bracket: 0.025%
Minimum $5,000, maximum $100,000. To verify with the regulator. Paid through OPTins.
Spotted a wrong date?
Email calendar@captiveverify.com with the regulator's document. We fix the library, and the correction reaches every firm using it.
This page is general information from public regulator sources, not legal or tax advice. Confirm each date with the domicile for the captive concerned.