New York Transportation and Transmission Corporation MTA Surcharge Return

Transportation and Transmission Corporation MTA Surcharge Return
Form CT-184-M Transportation and Transmission Corporation MTA Surcharge Return Tax Year 2023
CT-184-M

Transportation and Transmission Corporation
MTA Surcharge Return
Tax Law – Article 9, Section 184-a

Amended
return
	

Department of Taxation and Finance

Employer identification number (EIN)	

		

File number	

Business telephone number	

	

(   )

For calendar year 2023
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.

If you do business, employ capital, own or lease property, or maintain an office in the Metropolitan
Commuter Transportation District (MCTD), file this form (see instructions for counties included in
the MCTD). If not, you do not have to file this form. However, you must disclaim liability for the MTA
surcharge on Form CT-184.
	 A.	 Pay amount shown on line 12. Make payable to: New York State Corporation Tax	
		 Attach your payment here. Detach all check stubs. (See instructions for details.) 	

Computation of MTA surcharge	

A

	 1	 New York State franchise tax (from Form CT-184-M-I, Worksheet for line 1, line g) ................................ 	
1
	 2	 MCTD allocation percentage (from line 18, 20, or 24, whichever is applicable)...................................... 	2	
	 3	 Allocated tax (multiply line 1 by line 2) ................................................................................................. 	
3
	4	 MTA surcharge (multiply line 3 by 17% (.17) ........................................................................................ 	
4
		
	 5a	
	 5b	
	 6	
	 7	 Total prepayments (from line 31) .........................................................................................................	 7
	8a	Underpayment (subtract line 7 from line 4) .......................................................................................... 	 8a
	8b	 Additional amount for 2024 MFI (see instructions) ............................................................................. 	 8b
	8c	 Increased balance due (add lines 8a and 8b) ..................................................................................... 	 8c
	9	 Estimated tax penalty (see instructions; mark an X in the box if Form CT-222 is attached) 	
............... 	
9
	 10	 Interest on late payment (see instructions) ........................................................................................ 	 10
	 11	 Late filing and late payment penalties (see instructions) .................................................................... 	 11
	 12	 Balance due (add lines 8c through 11 and enter here; enter the payment amount on line A above) ............. 	 12
	13a	 Excess prepayments (subtract line 4 from line 7) ................................................................................ 	 13a
	13b	 Amount previously credited to 2024 MFI (see instructions) ............................................................... 	 13b
	13c	Overpayment (subtract line 13b from line 13a) ..................................................................................... 	 13c
	 14	 Amount of overpayment to be credited to New York State franchise tax (see instructions)................ 	 14
	 15	 Amount of overpayment to be credited to MTA surcharge for next tax period (see instructions)........ 	 15
	16	 Amount of overpayment to be refunded (see instructions).................................................................. 	 16

404001230094

Payment
enclosed
			

%

Page 2 of 2 CT-184-M (2023)

Schedule A – Computation of MCTD allocation percentage (use 2023 figures; see instructions)
A
MCTD

Part 1 –	General transportation or transmission corporations
	

(see instructions)

B
New York State

	 17	 General transportation corporations: enter revenue miles or miles
		 of transportation. Cable television operators: enter gross receipts
(see instructions) ............................................................................................	17
		
	18	 MCTD allocation percentage (divide line 17, column A,
		 by line 17, column B; enter here and on line 2) .............................................	 18		

Part 2 –	Corporations operating vessels in MCTD territorial waters
	
(see instructions)

%
A
MCTD territorial waters

	19	 Aggregate number of working days...............................................................	 19
	20	 MCTD allocation percentage (divide line 19, column A,
		  by line 19, column B; enter here and on line 2) .............................................	 20	

B
NYS territorial waters

%

Part 3 –	Telegraph corporations and local telephone corporations
	
(see instructions)

A
MCTD

B
New York State

	21		 Gross operating revenue from telegraph services (see instructions) .............	 21
	22		 Gross operating revenue from local telephone services (see instructions) 		 22
	23		 Total gross operating revenue from telegraph services and local
		 	  telephone services (add lines 21 and 22, column A and column B) ..............	 23
	24		 MCTD allocation percentage (divide line 23, column A,
	     by line 23, column B; enter here and on line 2) .............................................	 24	

%

Composition of prepayments claimed on line 7 (see instructions)
	 25	
	26a	
	26b	
	26c	
	27	
	28	
	29	
	30	
	31	

	
Date paid	
Mandatory first installment from Form CT-300 due by 3/15/2023 (see instr.) 	 25
Second installment from Form CT-400..................................................... 	 26a	
Third installment from Form CT-400......................................................... 	 26b
Fourth installment from Form CT-400....................................................... 	 26c
Payment with extension request .............................................................. 	 27
Overpayment credited from prior year (see instructions) .....................................................................		
Add lines 25 through 28 ..................................................................................................................	
Overpayment transferred from Form CT-184	 Period
...................................................	
Total prepayments (add lines 29 and 30; enter here and on line 7) ..........................................................		

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

Amount	

28
29
30
31

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	

Official title

	 Email address of authorized person	

Telephone number	

(		

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

Firm’s EIN	

Address	

	 Email address of individual preparing this return		

Date
Preparer’s PTIN or SSN

City	
Preparer’s NYTPRIN	

See instructions for where to file.
404002230094

)

State	
or	

Excl. code	 Date

ZIP code