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Federal Deposit
Insurance Corporation

Each depositor insured to at least $250,000 per insured bank

Deposit Insurance Assessments

Small Bank Credits

Large Bank Surcharges Have Ended - Small Bank Credits Awarded
On September 30, 2018, the Deposit Insurance Fund Reserve Ratio reached 1.36 percent.  Because the Reserve Ratio has exceeded 1.35 percent, two deposit insurance assessment changes occurred under the FDIC regulations:

Notification of Small Bank Assessment Credits

Preliminary Notifications of Small Bank Assessment Credits were issued to all eligible banks on January 24, 2019, through FDICconnect.  The notices and credit amounts are now final. (Call Report amendments made after December 28, 2018, do not affect a bank’s credit share.)

Application of Small Bank Credits begins with the September 2019 invoice

The assessment regulations (12 CFR Part 327) provide that after the reserve ratio reaches 1.38 percent (and provided that it remains at least 1.38 percent), the FDIC will automatically apply small bank credits to reduce small banks’ regular deposit insurance assessments up to the full amount of their assessments or the full amount of their credits, whichever is less. The reserve ratio reached 1.40 on June 30, 2019.  Therefore, credits were first applied on the September 30, 2019 invoice.  Credits will be applied until exhausted. Please see the August 20, 2019, Notice of Proposed Rulemaking that would amend the Small Bank Credits regulation to permit credit usage when the reserve ratio is at least 1.35 percent (rather than 1.38%).

Aggregate and Individual Small Bank Assessment Credit Award Calculations 

Reserve Ratio Information

For the current reserve ratio, go to the QBP Statistics at a Glance and select FDIC Historical Trends.

Mergers and Consolidations

If a credit-accruing bank acquired another bank through merger or consolidation that was owed credits before the reserve ratio reached 1.35, the acquiring bank’s credit was computed by including quarterly assessment bases of the acquired institution for the quarters before the acquisition.

If a bank acquires another bank that is owed credits through a legal merger or consolidation after the reserve ratio reached 1.35 percent, the acquiring bank is successor to any credits of the acquired small bank.  Other than through legal merger or consolidation, credits are not transferable.

Requests for Review

Any bank that disagrees with the FDIC’s application of its credits, may submit a written request for review and any supporting documentation to the FDIC’s Division of Finance within 30 days after the affected assessment payment.   Requests for review should be addressed to:

Federal Deposit Insurance Corporation
Attention: Deputy Director, Division of Finance
3501 Fairfax Drive, Room E-5080
Arlington, Virginia 22226-3500

Questions and Additional Information

If you have questions about the small bank assessment credits, you may call the FDIC Assessments Hotline at 1-800-759-6596 (select option 2) or email us at


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