Pennsylvania Membership Report

Membership Report
Membership Report - Electric Cooperative Corporations (RCT-126)
IMPORTANT: FILL IN FORM MUST BE DOWNLOADED ONTO YOUR COMPUTER PRIOR TO COMPLETING

FILL IN FORM USING ALL CAPS. DO NOT USE DASHES (-) OR SLASHES (/) IN ANY FIELD. ENTER DATES AS MMDDYYYY. USE WHOLE DOLLARS ONLY.

1260019105

rct-126

OFFICIAL USE ONLY
Date Received (Official Use Only)

PagE 1 of 2

08-19 (FI)

MEMBErShIP rEPort
ElEctrIc cooPEratIVE corPoratIonS
START

➜

c

Tax Year Begin:
Revenue ID

Federal ID (FEIN)

Parent Corporation (FEIN)
Tax Year End:

12/31/20_ _
Due Date: July 1
Please select correct letter in drop down

Taxpayer Name

Check to Indicate a Change of Address

First Line of Address

Amended Report (Include REV-1175.)
First Report
Payment Made Electronically

Second Line of Address
City

State

ZIP

Final Report (See Instructions.)

Phone

Out of Existence Date:

Email

USE wholE DollarS only

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2.
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9.
10.

Electric Cooperative Corporation Fee (Page 2, Line 3)
Total Estimated Payments
Total Payments Carried Forward From Prior Year Return
Total “Restricted” Tax Credits
Total Credit: (Line 2 plus Line 3 plus Line 4)
Tax Due: (If Line 1 is more than Line 5, enter the difference here.)
Remittance
Overpayment: (If Line 5 is more than Line 1, enter the difference here.)
Refund: (Amount of Line 8 to be refunded after offsetting all unpaid liabilities)
Transfer: (Amount of Line 8 to be credited to the next tax year after offsetting
all unpaid liabilities)

1.
2.
3.
4.
5.
6.
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8.
9.
10.

1260019105

corporate officer Information:

Officer Last Name

Social Security
Number of Officer

Officer First Name
Title of Officer

Phone
Email

I affirm under penalties prescribed by law, this report, including any accompanying schedules and statements, has been examined by me and to the best of my
knowledge and belief is a true, correct and complete report. If this report is an amended report, the taxpayer hereby consents to the extension of the assessment
period for this tax year to one year from the date of filing of this amended report or three years from the filing of the original report, whichever period last expires,
and agrees to retain all required records pertaining to that tax and tax period until the end of the extended assessment period, regardless of any statutory
provision providing for a shorter period of retention. For purposes of this extension, an original report filed before the due date is deemed filed on the due date.
I am authorized to execute this consent to the extension of the assessment period.

Signature of officer

Date
Signature of Officer – Please sign after printing

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FILL IN FORM USING ALL CAPS.DO NOT USE DASHES (-) OR SLASHES (/) IN ANY FIELD. ENTER DATES AS MMDDYYYY. USE WHOLE DOLLARS ONLY.

1260019205

rct-126

08-19 (FI)

Revenue ID

PagE 2 of 2

calcUlatIon of taX

c

Street Address of Corporation’s Principal Office
City

1.

State

ZIP

Did the corporation provide retail electric services outside its certified territory during
the tax period covered by this report?

Y/N

If yes, the co-op must also file the gross receipts tax report for Electric, hydro-Electric and water Power companies,
rct-112.
2.
3.

Total number of members in the corporation
Fee of $10 per 100 members or fraction thereof. Enter amount on Page 1, Line 1.

Preparer’s Information:

1260019205

Individual Preparer Name
Phone
Email
Social Security Number or
PTIN

Firm Name
Firm FEIN
Address
City
State
ZIP

I affirm under penalties prescribed by law, this report, including any accompanying schedules and statements, has been prepared by me and to the best of
my knowledge and belief is a true, correct and complete report.

Signature of Preparer

Date
Signature of Preparer – Please sign after printing

Reset Entire Form

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Instructions for RCT-126

Membership Report - Electric Cooperative Corporations

RCT-126 IN 09-23

GENERAL INFORMATION
REMINDER
● The RCT-126 can now be filed electronically at
mypath.pa.gov.
● All payments of $1,000 or more must be made electronically or by certified or cashier’s check remitted in person or by express mail courier.
● Use only whole dollars when preparing tax reports.
● Taxpayers may request a 60 day extension to file this
report electronically via myPATH or by filing the REV426.
NOTE: The automatic PA extension provided by
Act 52 of 2013 to those with valid federal extensions DOES NOT apply to this tax.
● 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.
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-126, Membership Report for Use by
Electric Cooperative Corporations
● Corporate officer’s signature on Page 1 and preparer’s
signature and PTIN on Page 2, if applicable
IMPOSITION, BASE AND RATE
Electric cooperative membership fee is imposed at the rate
of $10 for each 100 members, or fraction thereof, on electric
cooperative corporations, including electric light, waterpower, and hydro-electric companies providing generation
electric service at retail to customers outside their service
territories. For more information, see Act of June 21, 1937,
P.L. 1969 (15 Pa.C.S.A. § 7333).
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
of the taxpayer.

TAX YEAR
Enter month, day, and year (MMDDYYYY) for the tax year
beginning and year (YY) for the tax year end.
REPORT DUE DATE
The report is due on July 1 for the preceding year ended
Dec. 31. If July 1 falls on a Saturday, Sunday, or holiday, the
report is due the next business day.
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.
AMENDED REPORT
Enter “Y” in the block on Page 1 if you are filing an amended
report to add, delete or adjust information. Provide documentation to support all changes being made. An amended
report should only be filed if an original report was filed
previously for the same period.
The taxpayer has three (3) years after the due date of the
original report to file an amended report. If the original report
was properly extended, then the taxpayer has three (3)
years after the extended due date to file an amended report.
The department may adjust the tax originally reported based
on information from the amended report. The taxpayer must
consent to extend the assessment period. If the amended
report is timely filed and the taxpayer consented to extend
the assessment period, the time period in which to assess
tax will be the greater of three years from the filed date of
the original report or one year from the filed date of the
amended report.
Regardless of the tax year being amended, taxpayers must
use the most current non-year-specific tax form, completing
all sections of the report. This includes those sections
originally filed and those sections being amended. All tax
liabilities should be recorded on Page 1. Taxpayers must
check the Amended Report check box on Page 1 and
include Schedule AR, REV-1175, with the report.
FIRST REPORT
Enter “Y” in the block on Page 1 if this is the taxpayer’s first
PA cooperative tax filing.
ELECTRONIC PAYMENT
Enter “Y” in the block on Page 1 if the taxpayer has made
any electronic payments using mypath.pa.gov.
FINAL REPORT
● Enter “Y” in the block on Page 1 if this report will be the
final report filed with the department. Indicate the effective date of the event as MMDDYYYY.

www.revenue.pa.gov
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RCT-126
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● Include a completed Schedule of Disposition of Assets,
REV-861.
● Include a copy of the regulatory authority’s approval of
the merger, dissolution, plan of reorganization, and/or
articles of merger.
● Provide the Revenue ID and FEIN of the surviving entity,
if applicable.
CORPORATE OFFICER INFORMATION
A corporate officer must sign and date the tax report. The
signature must be original; photocopies or faxes will not be
accepted. Print the first and last name, title, Social Security
number, telephone number, and email of the corporate officer.
PREPARER’S INFORMATION
Paid preparers must sign and date the tax report. If the preparer works for a firm, provide the name, FEIN, and address
of the firm along with the name, telephone number, email,
and PTIN/SSN of the individual preparing the report. If
the preparer is an individual without any association to a
firm, provide the name, address, telephone number, email,
and PTIN/SSN of the individual preparing the report.
EXTENSION REQUEST DUE DATE
To request a due date extension of up to 60 days to file the
annual report, you must file an extension request by the original report due date. You can request an extension on
mypath.pa.gov or by sending the REV-426. However, an
extension of time to file does not extend the deadline for payment of tax and an extension request must be accompanied
by payment of taxes owed for the taxable year for which the
extension is requested.
Mail the extension coupon separately from all other forms.
A taxpayer using an electronic method to make a payment
with an extension request should not submit the extension
coupon. Do not use the extension coupon to remit other
unpaid liabilities within the account.
PAYMENT AND MAILING INFORMATION
All payments of $1,000 or more must be made electronically
or by certified or cashier’s check remitted in person or by
express mail courier. Returns may also be filed by express
mail courier. Mail payments and returns to the following
address:
PA DEPARTMENT OF REVENUE
1854 BROOKWOOD ST
HARRISBURG PA 17104
Payments under $1,000 may be remitted by mail, made
payable to the PA Department of Revenue. Mail payments,
extension requests and returns to the following address:
PA DEPARTMENT OF REVENUE
PO BOX 280427
HARRISBURG PA 17128-0427
Failure to make a payment by an approved method will
result in the imposition of a 3 percent penalty of the tax due,
up to $500. For more information on electronic filing options,
visit mypath.pa.gov.
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RCT-126

CURRENT PERIOD OVERPAYMENT
If an overpayment exists on Page 1 of the RCT-126, the taxpayer must instruct the department to refund or transfer
overpayment as indicated below.
REFUND
Identify the amount to refund from the current tax period
overpayment. Prior to any refund, the department will offset
current period liabilities and other unpaid liabilities within the
account.
TRANSFER
Identify the amount to transfer from the current tax period
overpayment to the next tax period. Prior to any transfer, the
department will offset current period liabilities and other
unpaid liabilities within the account.
NOTE: If no option is selected, the department will
automatically transfer any overpayment to the next tax
year after offsetting current period liabilities and other unpaid
liabilities within the account.
A tax period overpayment summary will be mailed to the
taxpayer confirming the disposition of the credit.
REQUESTS FOR REFUND OR TRANSFER OF
AVAILABLE CREDIT
Requests for refund or transfer of available credit from prior
periods can be requested on company letterhead, signed
by an authorized representative, and emailed to
[email protected].
Please do not duplicate requests for refund and/or transfer
by submitting both RCT-126 and written correspondence.

CONTACT INFORMATION
● For additional information regarding electronic payments
visit the departments Online Customer Service Center
at revenue.pa.gov.
● Questions regarding payments or refunds, email
[email protected].
● General business tax questions, visit the department's Online Customer Service Center at revenue.pa.gov.
● Business taxpayers and tax practitioners have the ability
to receive and view department issued electronic
statement of accounts and correspondence
electronically, visit myPATH at mypath.pa.gov for more
information.

LINE INSTRUCTIONS
RCT-126 should be completed in the following order:
STEP 1
Complete the taxpayer information section and any applicable questions at the top of Page 1.
STEP 2
Enter the Revenue ID number and other taxpayer information in the designated fields at the top of each page.
STEP 3
Complete Page 2, Calculation of Tax.
www.revenue.pa.gov

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STEP 4
Complete Page 1, Lines 1 through 10.
STEP 5
Complete the corporate officer information section, sign and
date at the bottom of Page 1.
STEP 6
Complete the preparer’s information section, sign and date
at the bottom of Page 2, if applicable.
STEP 7
Mail the completed report and any supporting schedules to
the PA Department of Revenue.

PAGE 2

co-op must also file the Gross Receipts Tax Report for Electric, Hydro-Electric and Water Power Companies, RCT-112.

LINE 2
TOTAL NUMBER OF MEMBERS IN THE CORPORATION
Enter the total number of members in the corporation as of
Dec. 31.

LINE 3
FEE OF $10 PER 100 MEMBERS OR FRACTION
THEREOF
Divide the total number of members by 100, and multiply by
$10 (fee must be in multiples of $10 only). Carry the tax (fee)
to RCT-126 Page 1, Line 1.

CALCULATION OF TAX

LINE 1
DID THE CORPORATION PROVIDE RETAIL ELECTRIC
SERVICES OUTSIDE ITS CERTIFIED TERRITORY DURING
THE TAX PERIOD COVERED BY THIS REPORT?
Enter “Y” in the block if the taxpayer sold electric services
outside its certified boundaries. If the answer is yes, the

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