PA | Each year at this time all surplus lines licensees (resident and non-resident) licensed in the Commonwealth of Pennsylvania are reminded to file and remit the collected gross premium surplus lines tax for the preceding calendar year. The surplus lines tax levied by the Commonwealth of Pennsylvania is three percent (3%) of taxable gross premiums less any return premium for insurance placed with either an eligible surplus lines insurer or other non-admitted insurer.
The ORIGINAL Gross Premiums Tax Report – Surplus Lines Agents (RCT-123), along with copies of ALL 1620 Monthly Reports (even if zero) must be mailed to the PENNSYLVANIA DEPARTMENT OF REVENUE on or before January 31, 2022, whether or not any surplus lines business was written in calendar year 2021.