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General Information for RCT-113B

RCT-113B-I (1-15)

Page 1 of 4

NEW FOR 2014

The penalty imposed for failure to file timely reports is now a minimum of $500, regardless of the determined tax liability, plus an addition-

al 1 percent of any determined tax liability over $25,000.

REMINDER

• All payments of $1,000 or more must be made electronically.

• Use only whole dollars when preparing tax reports.

• Taxpayers may request a 60 day extension to file this report by filing REV 426.

NOTE: The automatic PA extension provided by Act 52 of 2013 to those with valid federal extensions DOES NOT apply to this tax.

• Revenue ID: A corporation’s Revenue ID is a unique 10-digit number assigned by the department to a taxpayer, separate from any

federally issued identification number(s) or Pennsylvania license number(s).

• RCT-113B is available as a fill-in form on the department’s website at Use ONLY the most current, non-

year-specific tax form and instructions for filing ALL years. If an amended report must be filed, taxpayers must use the most

current, non-year-specific tax form, completing all sections of the form. REV-1175, Schedule AR (explanation for

amending), must be included when filing an amended report.

• One estimated payment coupon (REV-423) and one extension coupon (REV-426) will be used for all specialty taxes. The coupons

and the tax report will no longer be mailed. These forms are available as fill-in documents on the department’s website

at The REV-423 and REV-426 coupons can be filed electronically through e-TIDES at

However, electronic filing of the tax report is not available. The report should be completed using the

computer-based fill-in form, printed and submitted by mail to the department. The form can be saved electronically for your records.

Annual Report Checklist: Make sure you include the following to file your annual report properly and completely:

• Negative amounts must be written using a minus sign preceding the number. Do not use parentheses.

• Complete RCT-113B, Gross Receipts Tax Report – Managed Care Organizations

• Copy of the GRT MMCO Revenue Report issued by the PA Department of Public Welfare

• Schedule of assignors: FEIN, amount and copy of each revenue report

• Corporate officer’s signature on Page 1 and preparer’s signature and PTIN on Page 2 (if applicable)

Imposition, Base and Rate

Gross receipts tax is imposed on Medicaid Managed Care Organizations (MCO) that do business in Pennsylvania. The tax applies to the sum

of payments pursuant to a medicaid managed care agreement with the PA Department of Public Welfare through its medical assistance

program as reported on the GRT MMCO Revenue Report. If an organization is considered the assignee, they must file RCT-113B which

includes the total payments from the GRT MMCO Revenue Reports for the assignee and each assignor.

The tax rates are as follows:

Tax Period

Rate

PURTA Surcharge

Total Tax Rate:

12/31/2015

59 mills

0.0 mills

59.0 mills (0.0590)

12/31/2014

59 mills

0.0 mills

59.0 mills (0.0590)

12/31/2013

59 mills

0.0 mills

59.0 mills (0.0590)

12/31/2012

59 mills

0.0 mills

59.0 mills (0.0590)

12/31/2011

59 mills

1.6 mills

60.6 mills (0.0606)

Revenue ID, Federal Employer Identification Number (FEIN), Parent Corporation FEIN, Name and Address

The Revenue ID number, FEIN, name and complete mailing address must be provided. If the taxpayer is a subsidiary of a corporation, the

parent corporation’s FEIN must be provided. Also provide the telephone number and email address of the taxpayer.

Tax Year

Enter month, day and year (MM DD YYYY) for the tax year beginning and enter year (YY) for the tax year end.

Report Due Date

This report is due March 15 for the preceding year ended Dec. 31. If March 15 falls on a Saturday, Sunday or holiday, the report is due the

next business day. The penalty imposed for failure to file timely reports is now a minimum of $500, regardless of the determined tax liabil-

ity, plus an additional 1 percent of any determined tax liability over $25,000.

Address Change

Enter “Y” in the block on Page 1 if the address of the corporation has changed from prior tax periods. The current mailing address should

be reflected on the report.

Correspondence to Preparer

Enter “Y” in the block on Page 1 if all correspondence (notices and requests for additional information) is to be sent to the preparer’s address.

If “Y” is entered, the address recorded on Page 2 will be used.

Instructions For Form Rct-113b - Gross Receipts Tax Report - Managed Care Organizations

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