REA Membership Tax

You must file a return and pay $10 for each 100 members, or portion thereof, on or before March 1 for the previous calendar year.

You can file Form REA1, Cooperative Electric Association Tax, by mail, email, or fax.

You are required to pay this tax electronically through e-Services. If you pay another way, we will assess a penalty of 5% on each payment that you do not make electronically.