For foreign insurers, reporting is due quarterly, one quarter after the reporting period ends. For example, 1st Quarter data is due by June 30 and must include all transactions with effective dates from January 1 through March 31. Each reporting quarter should include all transactions based on the Transaction Effective Date, regardless of when the business was written, booked, or submitted. For alien insurers, reporting is due annually and must include all transactions with effective dates from January 1 through December 31 of the prior year.
Foreign Insurers
| Reporting Quarter | Reporting Due Date | Transactions Effective |
| 1st Quarter | June 30 | January 1 to March 31 |
| 2nd Quarter | September 30 | April 1 to June 30 |
| 3rd Quarter | December 31 | July 1 to September 30 |
| 4th Quarter | March 31 of the following year | October 1 to December 31 |
Alien Insurers
| Reporting Quarter | Reporting Due Date | Transactions Effective |
| Annual Reporting | June 30 | January 1 to December 31 (prior year) |