When is the annual report due for a Utah captive?

the 1st of the 3rd month after the fiscal year end. Utah levies no captive premium tax.. Source: https://insurance.utah.gov/captive/research/captives-in-utah-basics/.

When is the licence renewal fee due for a Utah captive?

June 1 each year. Source: https://insurance.utah.gov/captive/research/captives-in-utah-basics/.

When is the audited financial statements due for a Utah captive?

the last day of the 6th month after the fiscal year end. Source: https://insurance.utah.gov/captive/research/captives-in-utah-basics/.

When is the actuarial opinion due for a Utah captive?

the last day of the 6th month after the fiscal year end. Moved to June 30 by the December 2025 rule amendment.. Source: https://insurance.utah.gov/wp-content/uploads/238Amend12-4-2025.pdf.

Compliance by domicile / Utah

Utah captive filing requirements

Regulator: Utah Insurance Department. 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.

Utah obligations

Obligation	Category	Due	Status	Source
Annual report Utah levies no captive premium tax.	regulatory	the 1st of the 3rd month after the fiscal year end	verified	regulator document
Licence renewal fee	regulatory	June 1 each year	verified	regulator document
Audited financial statements	audit	the last day of the 6th month after the fiscal year end	verified	regulator document
Actuarial opinion Moved to June 30 by the December 2025 rule amendment.	actuarial	the last day of the 6th month after the fiscal year end	verified	regulator document

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 report	FY2026	Utah Insurance Department
April 15, 2027	Federal return (Form 1120-PC)	FY2026	IRS
June 1, 2027	Licence renewal fee	FY2026	Utah Insurance Department
June 30, 2027	Actuarial opinion	FY2026	Utah Insurance Department
June 30, 2027	Annual board meeting and minutes	FY2026	Board / domicile
June 30, 2027	Audited financial statements	FY2026	Utah Insurance Department

Utah premium tax

Utah levies no captive premium tax. No premium tax; an annual renewal fee ($7,250 plus $1,000 per cell) applies instead.

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.