New York Transportation and Transmission Corporation MTA Surcharge Return

Transportation and Transmission Corporation MTA Surcharge Return
Form CT-183-M Transportation and Transmission Corporation MTA Surcharge Return Tax Year 2023
CT-183-M

Transportation and Transmission Corporation
MTA Surcharge Return
Tax Law – Article 9, Section 183-a

Amended
return
	

Department of Taxation and Finance

Employer identification number (EIN)	

File number	

(	

		

For calendar year 2023

Business telephone number	

If you claim an
overpayment, mark
an X in the box

)	

Legal name of corporation				

Trade name/DBA

Mailing address 				

State or country of incorporation

Care of (c/o)
Number and street or PO Box				

City	

U.S. state/Canadian province	

ZIP/Postal code	

Date of incorporation	

Country (if not United States)

Foreign corporations: date began business in NYS

For office use only

If you need to update your address or phone information for corporation tax, or other tax types, you can do so online. See
Business information in Form CT-1.

File this form if you do business, employ capital, own or lease property, or maintain an office in the Metropolitan
Commuter Transportation District (MCTD) (see instructions). If not, you need not file this form, but you must
disclaim liability for the MTA surcharge on Form CT-183.
	 A.	 Pay amount shown on line 11. Make payable to: New York State Corporation Tax	
		 Attach your payment here. Detach all check stubs. (See instructions for details.) 	

A

Payment
enclosed
			

Computation of MTA surcharge

	 1	 New York State franchise tax (from 2022 Form CT-183, line 6)............................................................... 	1
	2	MCTD allocation percentage (from line 23 or 25).................................................................................. 	
2	
	 3	 Allocated tax (multiply line 1 by line 2) ................................................................................................... 	
3	
	 4	 MTA surcharge (multiply line 3 by 17% (.17)............................................................................................ 	 4
	5	 Prepayments with Form CT-5.9, line 10........................................... 	5
Period
	 6	 Overpayment (see instructions)		
.......................... 	
6
	7	 Total prepayments (add lines 5 and 6) ....................................................................................................	 7
	 8	Balance (if line 7 is less than line 4, subtract line 7 from line 4) ....................................................................	 8
	 9	 Interest on late payment (see instructions) ........................................................................................... 	
9
	10	 Additional late charges (see instructions) ............................................................................................. 	 10
	11	 Balance due (add lines 8, 9, and 10 and enter here; enter the payment amount on line A above) ...................	11
	12	 Overpayment (if line 4 is less than line 7, subtract line 4 from line 7; see instructions) ...................................	 12
	13	 Amount of overpayment to be credited to New York State franchise tax (see instructions) ................. 	 13
	14	 Amount of overpayment to be credited to MTA surcharge for next period (see instructions).................	 14
	15 	 Amount of overpayment refunded (subtract lines 13 and 14 from line 12; see instructions) ........................	 15

%

Schedule A – Computation of MCTD allocation percentage (see instructions)
Part 1 –
­ General transportation and transmission corporations

		   	
(see instructions)

	16	 Accounts receivable..................................................................................	16
	17	 Shares of stock of other companies owned (attach list showing
		  corporate name, shares held, and actual value) ............................................ 	 17
	18	 Bonds, loans, and other securities, except U.S. obligations.....................	18
	19	 Leaseholds................................................................................................	19
	20	 Real estate owned....................................................................................	20
	21	 All other assets (except cash and investments in U.S. obligations) ..................	21
	22	 Total (add lines 16 through 21) ......................................................................	22
	23	 MCTD allocation percentage (divide line 22, column A, by line 22,
		  column B; enter here and on line 2) ............................................................. 	 23

402001230094

A
MCTD

B
New York State

%

Page 2 of 2 CT-183-M (2023)

Part 2 ­– Corporations operating vessels in MCTD territorial waters
			

(see instructions)

A
MCTD territorial waters

	24	 Aggregate number of working days..........................................................	 24
	25	 MCTD allocation percentage (divide line 24, column A, by line 24, column B;
		  enter here and on line 2) ............................................................................	 25

B
New York State territorial waters

%

Designee’s name (print)	
Third – party 		 Yes	No
designee 	 Designee’s email address

Designee’s phone number

(		

(see instructions) 				

)

PIN

Certification: I certify that this return and any attachments are to the best of my knowledge and belief true, correct, and complete.
Authorized
person
Paid
preparer
use
only

(see instr.)

Printed name of authorized person	

Signature of authorized person	

	 Email address of authorized person	

Telephone number	

(		

	 Firm’s name (or yours if self-employed)		
	 Signature of individual preparing this return	

Address	

	 Email address of individual preparing this return		

See instructions for where to file.

402002230094

Official title

)

Firm’s EIN	

Date
Preparer’s PTIN or SSN

City	
Preparer’s NYTPRIN	

State	
or	

Excl. code	 Date

ZIP code