General Information For Rct-113b
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4General Information for RCT-113B
RCT-113B-I (11-13)
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NEW FOR 2013
The electronic funds transfer requirement was reduced from $10,000 to $1,000; all payments of $1,000 or more made after Dec. 31, 2013,
must be made electronically
Taxpayers may request a 60-day extension to file this report by filing REV-426.
NOTE: Act 52 of 2013 — which grants an automatic PA extension to file the PA Corporate Tax Report, RCT-101, if the taxpayer has a valid
federal extension — DOES NOT apply to this tax.
REMINDER
• Revenue ID: A corporation’s Revenue ID is a new, unique, 10-digit number assigned by the department to a taxpayer, separate
from any federally issued identification number(s) or Pennsylvania license number(s).
As the department continues to transition into an integrated tax system, a 10-digit Revenue ID will be assigned and communicated
to each taxpayer. A corporation’s seven-digit PA Tax Account ID will continue to be accepted by the department on tax forms and
schedules, but upon assignment of a 10-digit Revenue ID to a taxpayer, the department will begin using the 10-digit Revenue ID on
outbound correspondence in lieu of referencing the seven-digit Tax Account ID.
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• RCT-113B has been redesigned and is no longer year-specific.
• Line-by-line instructions for RCT-113B are now available.
• RCT-113B is available as a fill-in form on the department’s website at
• 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 (RCT-113B) will no longer be mailed. They are available as fill-in documents on the department’s website at
The coupons can be filed electronically through e-TIDES at However, elec-
tronic filing of the tax report is not available. The report should be completed using the computer-based fill-in form, printed and sub-
mitted 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:
• 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)
All tax calculations must be shown in whole dollar amounts. An amount less than 50 cents
will be eliminated and an amount of 50 cents or more will be rounded to the next dollar.
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:
12/31/2014
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)
12/31/2010
59 mills
0.0 mills
59.0 mills (0.0590)
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. A penalty for late filing will be imposed as follows and assessed at the time of filing: 10 percent of the first $1,000 of
tax liability, 5 percent of the next $4,000 of tax liability and 1 percent on any tax liability in excess of $5,000.
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