Form 15417-C – CDI Premium Tax Email and EFT Guide

I remember a controller who pinged me on a Thursday afternoon with that familiar knot in her voice. Quarter close had gone fine, but premium tax supporting files were sitting in drafts because no one could agree on the right subject line or where to send the voucher. The payment was queued for ACH, the team felt confident, yet the calendar said the due date was tomorrow.

What actually mattered was the settlement date, not when she clicked send. We fixed the email, aligned the voucher with the right identifiers, and bumped the bank timing so the debit would land on time. Crisis averted, lesson saved.

That is where Form 15417-C earns its keep. Think of it as your cover and routing standard for sending supporting information to the California Department of Insurance, paired with clean subject lines, correct addresses, and predictable EFT timing. When you follow the system, you remove the scramble.

Compliance note: Details in this guide were verified against the California Department of Insurance on October 31, 2025. Always check the current CDI instructions and PTPS portal for updates.

Key Takeaways

• Form 15417-C is the transmittal you use to route supporting information tied to California Insurance (Premium) Tax filings, licensing, and related items. File through CDI’s Premium Tax Processing System when required, and use CDI’s designated email channels for vouchers and eligible prior years.
• Use the right subject line every time. Include the filer name and either the California Permanent Number or the Surplus Line Broker License number, plus the form type and period. Do not include NAIC numbers.
• Send vouchers and original prior‑year returns to . Send amended prior‑year returns to [email protected].
• EFT timeliness is based on the settlement or debit date. Plan for the 3 pm Pacific cutoffs and banking lead times noted by CDI.
• For translation help, remember that non‑English copies are informational only. The English original controls.

What Form 15417-C Does

At its core, Form 15417-C is a simple idea. It is a clean way to transmit supporting material to CDI so your premium tax or related filing is matched to the right account without delays. You will either use the Premium Tax Processing System, often called PTPS, for the return itself or email CDI when a process explicitly allows email, such as payment vouchers and certain prior‑year filings that CDI currently accepts by email. The point is clarity. CDI wants each submission to be instantly traceable to the right filer and period.

When you send a voucher by email, the subject line is not a courtesy. It is the routing key. Include the filer’s name and the California Permanent Number for insurers or the Surplus Line Broker License number for SLBs, the specific form type, and the tax year or period. CDI’s own examples show the exact pattern. Again, skip NAIC numbers, they do not belong in the subject.

Where This Fits In Your Filing Flow

Here is the clean flow most teams use.

• Prepare and file the Insurance (Premium) Tax Return in PTPS when the year is open in the portal.
• If you are paying by EFT, email the payment voucher to using CDI’s subject line format and attach a legible PDF of the voucher.
• If you are working on prior years that CDI still accepts via email, send original prior‑year returns and amended prior‑year returns to [email protected], exactly as CDI directs.
• For any EFT timing or registration questions, contact . The settlement date controls timeliness, so schedule with your bank’s lead time in mind.

Why This Matters

Small errors create big headaches. An incorrect subject line can park your voucher in the wrong queue. A NAIC number instead of a California Permanent Number can slow matching. A payment initiated at 4 pm on the due date can settle late if you miss CDI’s timing rules, which increases penalty risk. CDI is explicit about PTPS use, about email acceptance for older years, and about EFT settlement rules. Good process keeps you on time and out of triage.

Quick Reality Check

• PTPS is the standard for current‑year premium tax returns. Email is still in play for 2023 and earlier, and CDI labels those as email only until further notice.
• Vouchers go to . Amended prior‑years go to [email protected].
• EFT timing hinges on when the funds hit CDI’s bank account and on the 3 pm Pacific cutoffs.

In the next section, you will get a clear answer to who files and when, plus a simple table of due dates that insurers and surplus line brokers use to plan EFT settlement without drama.

Who Must File and When

If you report Insurance (Premium) Tax in California or you are a surplus line broker with monthly premium tax obligations, you will interact with PTPS and the related email workflows. You will use Form 15417-C as your standard for naming, attaching, and routing the supporting files that help CDI match your submission. For current years, PTPS is the required path for returns. For 2023 and earlier years, CDI continues to accept returns by email until further notice. Keep your eye on the year and follow CDI’s routing.

Original vs Amended, Current vs Prior Years

• Current year returns go through PTPS. Use email only when CDI’s instructions call for it, such as sending a payment voucher that supports an EFT payment.
• Original prior‑year returns, when still active, are filed by email to .
• Amended prior‑year returns follow the last page of the current instructions, then are emailed to [email protected].

Due Dates You Can Plan Around

You do not want to aim for the due date. You want your EFT to settle by the first banking day after the due date, which means backing into your bank’s lead time and CDI’s 3 pm Pacific cutoffs. Here are the dates CDI publishes so you can work backwards with confidence.

Insurers, Annual and Quarterly

• Annual payment and retaliatory tax, April 1
• 1st quarter, April 1
• 2nd quarter, June 1
• 3rd quarter, September 1
• 4th quarter, December 1
• Ocean Marine tax, June 15

If a due date falls on a weekend or holiday, settlement must occur by the first banking day after the due date.

Surplus Line Brokers, Monthly and Annual

• January through November, each month settles by the first business day after these cycle dates: April 1 for January, May 1 for February, June 1 for March, then monthly through February 1 for November
• Annual, March 1 for the full year including December

As with insurers, weekends and holidays push settlement to the next banking day, so adjust your ACH schedule accordingly.

What CDI Expects In Every Email

CDI has been consistent about the email subject line and the identifiers you need. Include the filer name, the California Permanent Number for insurers or the Surplus Line Broker License number for SLBs, the form type code, and the tax year or period. CDI’s own examples for vouchers will keep you honest. Do not include NAIC numbers in the subject line.

Common Triggers That Change Your Timing

• Bank lead times. Some banks need twenty‑four hours or more to move the debit on time.
• The 3 pm Pacific rule. If you are using the state’s data collection service for EFT reporting and you call at or after 3 pm Pacific on the due date, your payment often pushes to the next business day. That can be late.
• Holidays. CDI follows a long list of state and federal holidays. If the due date touches a holiday, settlement rolls to the next banking day. Plan for it.

Quick Planning Table

Scenario	Where to file	Subject line must include	Notes
Current year return	PTPS	N, A	PTPS is mandatory for returns. Email still used for vouchers.
Voucher for EFT payment	Email to	Filer name, CA Permanent or SLB License number, form type, period	Do not list NAIC. Attach legible PDF.
Original prior‑year return	Email to	Filer name, CA Permanent or SLB License number, tax year	Only for active years 2023 and earlier until further notice.
Amended prior‑year return	Email to [email protected]	Filer name, CA Permanent or SLB License number, “Amended,” year	Follow instructions’ last page before sending.

N, A in the table means not applicable to the subject line because PTPS handles routing inside the portal.

Up next, you will see the exact subject line formulas and copy‑paste templates that mirror CDI’s examples, so your emails route correctly the first time.

Subject Line Rules That Keep Your Filing Moving

You can do ninety percent of the work right and still stall if the subject line is wrong. Make it a habit to lock the format before you attach anything.

The Reliable Subject Line Formula

Use this exact order every time.

• California Permanent Number or Surplus Line Broker License number
• Filer name
• Form type, include “Form 15417-C” when that is part of the package
• Period or tax year

Example, “0000-0 – Any Insurance Company – Form 15417-C – HP 2025 Q1 Tax Payment Voucher”

Do and Don’t Checklist

• Do include the California Permanent or SLB License number.
• Do spell the filer’s legal name as it appears in CDI records.
• Do specify the period, for example 2024 Annual or 2025 Q1, or Jan 2025 for SLB monthly.
• Do mention the form type, for example HP, Life, Title, OM, SLB.
• Do avoid NAIC numbers in the subject line.
• Do keep the formatting consistent across reply threads.
• Do not use internal abbreviations the reviewer would not recognize.
• Do not bury the period at the end of a long sentence.
• Do not attach passworded PDFs unless CDI explicitly requests them.

Copy and Paste Templates

• Insurer voucher, quarterly
  • 0000-0 – Any Insurance Company – HP 2025 Q1 Tax Payment Voucher
• Insurer annual return supporting files
  • 1234-5 – Example Life Co. – Form 15417-C – Life 2024 Annual Attachments
• Surplus line broker monthly voucher
  • SLB-98765 – Sample Brokerage LLC – Form 15417-C – SLB Jan 2025 Tax Payment Voucher
• Title insurer prepayment
  • 5678-9 – Solid Title Ins. – Title 2025 Prepayment

If you are sending an amended prior‑year package, prepend “Amended” to the subject, then keep the same order. For bundled transmissions, add “Attachments included” at the end so the intake reviewer is ready for multiple files.

Required Identification Details, The Clean Version

Match what CDI needs to post and review your items quickly. Keep it simple and precise.

Entity and Contact Details

• Legal entity name, exactly as registered with CDI.
• California Permanent Number for insurers, or Surplus Line Broker License number for SLBs.
• Mailing address that matches your CDI record.
• Primary contact name, title, email, and phone for follow‑up.
• Authorized representative, if someone else is sending the package, include name, title, and a reference to the written authorization on file.

Keep the same contact block in the email body, even when the identifiers are in the subject line. This saves back‑and‑forth when CDI needs to confirm a detail.

Attachment Hygiene

• One PDF for the voucher whenever possible, clearly labeled, for example “Voucher_HP_2025_Q1_AnyInsuranceCompany.pdf.”
• Supporting schedules as separate PDFs, labeled by schedule name and period.
• Version control in filenames, for example “_v2,” so reviewers do not guess which is final.
• Legible scans only. If a scan is faint or skewed, re‑export the original.

Aim for precision, completeness, consistency, and verifiability. That is how your file moves from inbox to posted without detours.

How to Email Payment Vouchers, Step by Step

You will send vouchers to . Keep the process the same every time.

• Write the subject line using the formula above, include the number, name, form type, and period.
• Attach the voucher as a single, clear PDF. Keep it under common email size limits.
• In the email body, include the contact block and a short confirmation line, for example:
  • “Attached is the HP 2025 Q1 voucher for Any Insurance Company, California Permanent Number 0000-0.”
• If you are also mailing a check for a permitted situation, note that you have requested check procedures and will follow the mailing instructions provided by CDI.
• Confirm your bank schedule for EFT so the debit date lands on or before the due date. The debit date controls timeliness.

Quick Vouchers Checklist

• Subject line correct
• Voucher attached and readable
• Contact block included
• No NAIC number in subject
• EFT timing confirmed
• Thread kept intact for any follow‑ups

EFT Program, What Actually Controls Timeliness

What counts is when the funds settle, not when you clicked submit. That is why teams that plan from the settlement date backward almost never pay penalties.

Your Timing Game Plan

• Start three business days early. This gives your bank time to process and for you to fix any routing errors.
• Respect afternoon cutoffs. If you are initiating on the due date, early afternoon Pacific is often too late, your settlement will push to the next day.
• Put a reminder on the calendar with the period name, for example “HP 2025 Q1, debit date must be on or before April 1.”

Mini Timeline, Insurer Q1 Example

• T minus 5 business days, reconcile your numbers and generate the voucher.
• T minus 4, email the voucher, confirm receipt if needed.
• T minus 3, initiate EFT with enough lead time for a debit date no later than April 1.
• T minus 1, verify the bank status shows pending for the correct date.
• T, no changes unless something is wrong, maintain documentation.

Avoidable Errors

• Initiating late afternoon on the due date, this often settles a day late.
• Using a new bank portal user without testing permissions, your payment can stall in “draft.”
• Missing required company identifiers in the subject line, the voucher routes slower.

Registering For EFT and Getting Help

Registration is straightforward. Gather your entity details and the California Permanent Number or SLB License number, then complete the state’s EFT enrollment steps. If anything fails, email  and include your identifiers in the first sentence. Keep your message short, specific, and include a callback number.

What To Include In An EFT Help Email

• Filer name and number, for example “Any Insurance Company, California Permanent Number 0000-0.”
• The period you are paying, for example “HP 2025 Q1.”
• The problem, for example “debit date selector will not allow April 1.”
• A request, for example “confirm timeline and whether next‑day settlement is acceptable in this case.”

Most issues resolve quickly when you give CDI the core facts in one email.

Prior‑Year and Amended Filings, How To Route

CDI has kept prior‑year filing by email open for certain years. Follow the most recent instructions and route exactly as they specify.

Original Prior‑Year Returns

• Email the package to .
• Use the subject line formula and include the year, for example “2023 Annual.”
• Keep attachments lean, and label by schedule or statement.

Amended Prior‑Year Returns

• Follow the final page of the current instructions for amendments.
• Email the amended package to [email protected].
• Add “Amended” to the subject line, then the year and identifiers.

Keep a clean audit trail, the original email, the amended email, and any acknowledgment in one thread. It saves time if CDI needs to compare versions.

Common Form Types and How To Label Them

Form 15417‑C is your routing helper, so the way you label each item matters. Here is how teams keep things consistent across a full filing calendar.

Recognized Categories You Will See

• Annual filings, for example “Form 15417‑C – Annual 2024.”
• Quarterly filings, for example “Form 15417‑C – Q1 2025.”
• Entity‑referenced filings, for example “0123456 – Any Company – Form 15417‑C 2024 Q1.”
• Bundled transmissions, for example “Form 15417‑C Transmittal – 3 forms – 2024.”

When you include the number and the name first, intake can match it immediately to the right account. When you add the period, reviewers can move it to the correct processing queue without opening the PDF just to guess what it is.

Standardized Examples You Can Reuse

• 0000-0 – Any Insurance Company – HP 2025 Q1 Tax Payment Voucher
• 1234-5 – Example Life Co. – Life 2024 Annual Return
• SLB-98765 – Sample Brokerage LLC – SLB Jan 2025 Tax Payment Voucher
• 5678-9 – Solid Title Ins. – Title 2025 Prepayment

If you need to nudge a thread back to the top of the queue, reply instead of starting a new email. Keep the subject unchanged so the conversation stays together.

Language Access and Translation Notice

If you are reviewing a translated version of a CDI instruction or form, treat it as a convenience copy. The English original is the official version. Translations can shift meaning or hide important formatting cues that matter to reviewers. If you must rely on a translation for legal or filing decisions, work with a qualified human translator and keep both versions in your records. Use the English version when in doubt.

The Practical Toolkit

Here is a simple set of items that make monthly or quarterly work lighter.

• A folder of subject line templates by period, for example Annual, Q1‑Q4, monthly for SLBs.
• A voucher export checklist, includes “no NAIC in subject,” “identifier present,” “legible PDF,” “contact block in body.”
• A one‑page EFT timing guide for your team, with debit date rules and your bank’s lead times.
• A prior‑year routing card, which email to use and how to label the subject for originals and amendments.

If you manage the work for multiple entities, store each entity’s California Permanent Number or SLB License number in your template file names. That small move prevents transposed numbers at crunch time.

Where Accountably Fits, If You Need It

If your team struggles with turnaround during peak periods, you can plug in controlled offshore capacity that works inside your systems and your templates. Accountably integrates trained staff who follow your SOPs, uses standardized workpapers, and protects review time with layered quality checks. It feels like adding a disciplined lane to your workflow, not like juggling resumes. You can keep this guide and the templates above as your playbook, and have Accountably help run it when the calendar gets crowded.

FAQs, Focused On Form 15417‑C And CDI Practice

Do I include my NAIC number in the subject line?

No. Use the California Permanent Number for insurers or the Surplus Line Broker License number for SLBs. Keep NAIC numbers out of the subject line. You can include NAIC inside an attachment if it belongs to a schedule, but not in the subject.

What is the California Permanent Number, and how is it different from NAIC?

The California Permanent Number is the insurer identifier CDI uses for premium tax and related filings. It is not the same as the NAIC Company Code. Use the California Permanent Number in the subject line and in your contact block for CDI emails.

Can I file the return in PTPS and still email a voucher?

Yes. PTPS handles the return. Email can be used for payment vouchers and certain prior‑year filings that CDI has designated as email submissions. When in doubt, follow the official instructions for that year and form.

What happens if my EFT settles one day late?

Late settlement can trigger penalties and interest, even if you initiated on the due date. The debit date, the settlement date, controls timeliness. Schedule early so the debit lands on or before the due date.

How should I name my PDF attachments?

Use a short, descriptive pattern that mirrors the subject line, for example “Voucher_HP_2025_Q1_AnyInsuranceCompany.pdf” or “SLB_Voucher_Jan_2025_SampleBrokerageLLC.pdf.” Avoid spaces at the start, avoid special characters, and include the period.

How do I correct a mistake after sending the email?

Reply to the same thread with “Correction” at the start of the first line, attach the corrected document, and restate the identifiers. Keeping the thread intact helps CDI staff connect the correction with the original.

Can I submit password‑protected PDFs?

Avoid them unless CDI specifically requests them. Passworded files can delay intake and review. If you need to protect sensitive data, ask CDI for the accepted method in advance.

Where do I send amended prior‑year returns?

Email amended prior‑year returns to [email protected]. Include “Amended,” your identifiers, and the year in the subject line. Keep the attachment list tight and labeled.

What if our bank portal shows “processing” on the due date?

Check the scheduled debit date, not the processing status. If the debit date is after the due date, contact your bank immediately to advance it. If you cannot change it, document the timeline and be prepared for late penalties.

How do I confirm CDI received my voucher?

Most teams keep a simple log. If you need confirmation, include a one‑line request in the body, for example “Please confirm receipt for our records.” Keep the thread for audit support.

End‑To‑End Checklist You Can Use Today

• Identify the period, for example 2025 Q1 or Annual 2024.
• Generate the voucher, check totals and period.
• Build the subject line, number, name, form type, period.
• Attach a clear PDF, name it to match the subject.
• Add the contact block in the email body.
• Schedule EFT so the debit date lands on or before the due date.
• Save the sent email, delivery notice, and bank confirmation to your period folder.

Common Pitfalls, And How To Dodge Them

• Using NAIC in the subject line, always swap in the California Permanent or SLB License number.
• Initiating payment late afternoon on the due date, move initiation at least one business day earlier.
• Attaching unsearchable scans, export as clean PDFs from source when possible.
• Starting a new email for a correction, reply to the original thread to keep the chain together.

Wrap Up

You now have a clear, repeatable way to work with Form 15417‑C, set your subject lines, route vouchers correctly, and plan EFT timing so the debit date is never a surprise. Keep your templates close, use the identifiers CDI expects, and schedule early. If capacity is your bottleneck, not the know‑how, you can bring in help that runs your playbook inside your systems and protects review time without adding chaos. That is how you turn filing from a fire drill into a routine.

Save this page. Drop the subject line templates into your team’s shared folder. Add the EFT timing reminders to your calendar. The next filing cycle will feel lighter.

Thank you for caring enough to get the details right. It shows up in clean threads, on‑time settlements, and quiet inboxes when it matters most.