Related Information

RCT-123 Report Image

Per Surplus Lines Law Section 1621, the surplus lines tax levied by the Commonwealth of Pennsylvania is three percent (3%) of taxable gross premiums charged less any return premium for insurance placed with either an eligible surplus lines insurer or other non-admitted insurer for the calendar year.

A Gross Premium Tax Report (RCT-123) with your tax payment must be filed with the Pennsylvania Department of Revenue on or before January 31 of each year for the completed preceding calendar year whether or not any surplus lines business was produced in the preceding calendar year.

IMPORTANT NOTE; Summary information plus an image of the full copy (all pages) of the original Gross Premium Tax Report (RCT 123) must be electronically submitted to PSLA and not PID.

PSLA reviews the uploaded RCT-123 Report image to insure it is consistent with the RCT-123 data entered into EFS. If discrepancies are found, the report state is set to “Filing Returned” in EFS (Electronic Filing System) and an email notification is sent to the Tax Return contact listed in EFS. The agency must revise/submit a corrected report with associated RCT-123 image.

Below is a list of common discrepancies with the RCT-123 Report image

  1. The PSLA Customer ID on the RCT-123 Report image is missing or does not match the Customer ID entered into EFS.
  2. The agency name on the RCT-123 report image is different than the name associated with the PSLA Customer ID.
  3. The RCT-123 report image is missing the agency name or agency address.
  4. The RCT-123 image is not based on the correct version of the RCT-123. Please use the correct version available on the website for the Department of Revenue.
  5. The RCT-123 image is missing one of the three pages.
  6. The RCT-123 image includes a page that is not complete.
  7. The RCT-123 report image is missing the monthly 1620 report attachments.
  8. The totals on the image do not match the totals entered in EFS.
  9. If no business has been transacted during the calendar year, $0 should be entered in the totals on page two of RCT report for items 1-5.
  10. The RCT-123 report image is missing the "Signature of Officer of Company”.
  11. When revising your RCT-123 image please upload all three pages of the RCT-123 and the 1620 monthly reports attachments. Each time you upload an image it replaces the prior image.
  12. Other