PA| The Pennsylvania Surplus Lines Association issues second reminder about Surplus Lines Agents Gross Premiums Tax Report – RCT-123 as of December 31, 2025.
Pennsylvania-licensed surplus lines agencies (resident and nonresident) are to file the Surplus Lines Agents Gross Premiums Tax Report (RCT-123) and remit the 3% surplus lines premium tax on taxable gross premiums (less return premium) for the prior calendar year as of December 31, 2025.