New York Telecommunications Tax Return and Utility Services Tax Return

Telecommunications Tax Return and Utility Services Tax Return
Form CT-186-E Telecommunications Tax Return and Utility Services Tax Return Tax Year 2023CT-186-E Telecommunications Tax Return and Utility Services Tax Return
Department of Taxation and Finance

Tax Law – Article 9, Sections 186-e, 186-a, and 186-c

Final return
	

For calendar year 2023

Amended return

Employer identification number (EIN)	

		
Legal name of corporation	

	

File number	

Business telephone number	

	

(	
	

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

)
	

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	

NAICS business code number (from NYS Pub 910)	

NYS principal business activity

	

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.

Date came under supervision of NYS Department of Public Service (if applicable)	 Date sale of utility or telecommunication services began

	 A.	 Pay amount shown on line 18. Make payable to: New York State Corporation Tax	
		 Attach your payment here. Detach all check stubs. (See instructions for details.)	

A

Payment
enclosed
			

B. 	 Have you been convicted of an offense, or are you an owner of an entity convicted of an offense, defined in
		 New York State Penal Law Article 200 or 496, or section 195.20? (see Form CT-1, mark an X in one box)............ 	 Yes	
No	
A
–
NYS
B
–
MTA
	
Computation of tax	
	 1a	 Excise tax on telecommunication services (from line 43)  ....................... 	 1a
	1b	 Excise tax on mobile telecommunication services subject to the
		  2.9% tax rate (from line 120) ...............................................................	 1b
	1c	 Total excise tax on telecommunication services (add lines 1a and 1b) ... 	 1c
	 2	 Tax on gross income (from line 92; see instructions) .................................	
2
	 3	 Total taxes (add lines 1c and 2) ...............................................................	
3	
	 4a	 MTA surcharge related to telecommunication services (from line 64) ......	 4a
	 4b	 MTA surcharge related to telecommunication services subject to the
		  0.721% tax rate (from line 136)..............................................................	 4b
	4c	 Total MTA surcharge related to telecommunication services (add lines 4a and 4b) 	 4c
	5	MTA surcharge on gross income (from line 95; see instructions) ................	
5		
	 6	 Total MTA surcharges (add lines 4c and 5)  ................................................	
6
	 7	
		 
	8	
		 
	 9	
		 
	10	
	11	Total (column A, enter amount from line 3; column B, enter amount from
		  line 6; see instructions) ..........................................................................	
	 12	 Total prepayments (transfer amounts from line 103, columns A and B) ........ 	
13a	 Underpayment (see instructions) .............................................................	
	13b	 Additional amount for 2024 MFI (see instructions) ..................................	
13c	 Increased balance due (add lines 13a and 13b) .......................................	
	13d	 Excess prepayments (see instructions) ...................................................	
	13e	 Amount previously credited to 2024 MFI (see instructions) ..................... 	
	13f	Overpayment (subtract line 13e from line 13d) ..........................................	

410001230094

11
12
13a
13b
13c
13d
13e
13f

Page 2 of 7  CT-186-E (2023)

A – NYS	

Computation of tax	

	 4a	 Amount of MTA overpayment on line 13f to be transferred to NYS tax
1
		  (see instructions) .................................................................................	
	14b	 Amount of NYS overpayment on line 13f to be transferred to MTA
		  surcharge (see instructions) .................................................................	
	14c	 Balance due before penalties and interest (see instructions).................. 	
	15	 Estimated tax penalty (see instructions; mark an X in the box if
		  Form CT-222 is attached) 	
.............................................................	
	16	 Interest on late payment (see instructions) ..............................................	
	17	 Late filing and late payment penalties (see instructions) ......................... 	
	 18	 Balance due (add lines 14c through 17, both columns and enter here;
		  enter the payment amount on line A on page 1) ........................................	
	 19	Overpayment (see instructions) 	 .............................................................	
	20a	 Overpayment credited to next year’s NYS tax  (see instructions)............ 	
	20b	 Overpayment credited to next year’s MTA surcharge (see instructions).....	
	21	 Refund of overpayment (subtract lines 20a and 20b from line 19) .............. 	
	22a	 Amount of unused tax credits to be refunded (see instructions) ............. 	
	22b	 Refundable tax credits to be credited to next year’s tax or surcharge (see instr.).	

B – MTA

14a
14b
14c
15
16
17
18
19
20a
20b
21
22a
22b

Did you provide telecommunication services in the MCTD during this tax year?
  (mark an X in the appropriate box).................................................................... 	Yes

	

No 	

If Yes, complete Schedules B and F, as applicable

Were you subject to the supervision of the Department of Public Service and did you provide utility
  services (gas, electricity, steam, water, or refrigeration) in the MCTD during this tax year?
  (mark an X in the appropriate box)....................................................................................................	 Yes 	

No 	

  If Yes, complete Schedule D

Schedule A – New York State excise tax on telecommunication services (Tax Law section 186-e)
Part 1 – Computation of gross charges (see instructions)
Gross charges from:
	23	 Intrastate services (see instructions).................................................................................................... 	23
	 24	 Interstate and international services that originate or terminate within New York State and are
		  charged to a service address in New York State (service address is defined in the instructions) ......... 	 24
	25	 Mobile telecommunication services (see instructions)......................................................................... 	 25
	26	 Services that are ancillary to the provision of telecommunication services (see instructions)............. 	 26
	27	 Services that are provided with telecommunication services (see instructions).................................. 	 27
	28	 Equipment provided in connection with telecommunication services (see instructions)...................... 	 28
	29	 Intrastate private telecommunication services (see instructions)......................................................... 	 29
	30	 Interstate and international private telecommunication channels where the charges for the use
		  of each channel segment are separately ascertainable  (see instructions)................................... 	 30
	31	 Interstate and international private telecommunication channels where the charges for the use
		  of each channel segment are not separately ascertainable  (see instructions)............................. 	 31	
	32	 Total gross charges (add lines 23 through 31) ...................................................................................... 	 32
(continued)

410002230094

CT-186-E (2023)  Page 3 of 7

Part 2 – Exclusions and deductions from gross charges that were included on line 32
	33	 Exclusion for charges from sales-for-resale (see instructions)............................................................ 	
	 34	 Other exclusions (see instructions)...................................................................................................... 	
	 35	 Allowance for bad debts (see instructions).......................................................................................... 	
	 36	 Total exclusions and deductions (add lines 33 through 35) .................................................................. 	

33
34
35
36

Part 3 – Computation of tax due
	37	 Gross charges subject to tax (subtract line 36 from line 32) .................................................................. 	 37	
	 38	 Tax rate...............................................................................................................................................	 38	
	39	 Excise tax on telecommunication services (multiply line 37 by line 38) ................................................ 	 39	
40a	 Resale credit (see instructions).........................................................	 40a
	40b	 Multijurisdictional credit (see instructions).........................................	 40b
	41	 Tax credits: Mark an X in the box(es) to indicate the form(s) filed
	 	   and attach form(s):
	CT-249 •	
CT-631 •

		  Other credits 	
• 	 (see instructions) ..................	 41
	 42	 Total credits (add lines 40a, 40b, and 41) .............................................................................................. 	
	 43	 Balance due (subtract line 42 from line 39; enter here and on line 1a) ...................................................... 	

0.025

42
43

Schedule B – MTA surcharge related to those telecommunication services reported on Schedule A
(Tax Law section 186-c.1(b)(1)) (see instructions)
Part 1 – Computation of gross charges
Gross charges from:
	44	 Intra-MCTD services......................................................................................................................... 	
	 45	 Inter-MCTD (including intrastate, interstate, and international) services that originate or terminate
		  within the MCTD and are charged to a service address in the MCTD.......................................... 	
	46	 MCTD mobile telecommunication services where such service was reported on Schedule A ........ 	
	 47	 Services that are ancillary to the provision of telecommunication services...................................... 	
	 48	 Services that are provided with telecommunication services ........................................................... 	
	 49	 Equipment provided in connection with telecommunication services .............................................. 	
	 50	 Intra-MCTD private telecommunication services ............................................................................. 	
	 51	 Inter-MCTD (including intrastate, interstate, and international) private telecommunication channels
		  where the charges for the use of each channel segment are separately ascertainable
		
  (see instructions for line 30) ............................................................................................................... 	
	 52	 Inter-MCTD (including intrastate, interstate, and international) private telecommunication channels
		  where the charges for the use of each channel segment are not separately ascertainable
		
  (see instructions for line 31) ............................................................................................................... 	
	 53	 Total gross charges (add lines 44 through 52) ...................................................................................... 	

44
45
46
47
48
49
50

51	

52
53

Part 2 – Exclusions and deductions from gross charges
	54	
	55	
	56	
	57	

Exclusion for charges from sales-for-resale (see instructions for line 33) .............................................. 	
Other exclusions (see instructions for line 34)........................................................................................ 	
Allowance for bad debts (see instructions for line 35)............................................................................. 	
Total exclusions and deductions (add lines 54 through 56) ................................................................... 	

54
55
56
57
(continued)

410003230094

Page 4 of 7 CT-186-E (2023)

Part 3 – Computation of tax due
	58	 Gross charges subject to tax (subtract line 57 from line 53) .................................................................. 	 58
	59	 MTA surcharge rate (3.5% (.035) × 17% (0.17)) .....................................................................................	59	0.00595
	60	 MTA surcharge on telecommunication services (multiply line 58 by line 59) ........................................ 	 60
	61	 Resale credit (see instructions) .........................................................	 61
	62	 Multijurisdictional credit (see instructions) .........................................	 62
	 63	 Total credits (add lines 61 and 62) ....................................................................................................... 	 63
	 64	 Balance due (subtract line 63 from line 60; enter here and on line 4a)  ..................................................... 	 64

Schedule C – Utility services tax (Tax Law section 186-a) (see instructions)
If you are not subject to the supervision of the Department of Public Service, mark an X in box A. Do not complete Schedule C or
Schedule D.
If you are subject to the supervision of the Department of Public Service, mark an X in box B and complete Schedule C and, if
applicable, Schedule D.
	

A	

B

Part 1 – Gross operating income
	65	 Receipts from the sale of gas, electricity, steam, water, or refrigeration for ultimate consumption
		  or use in New York State (see instructions)...................................................................................... 	
	66	 Receipts from transportation, transmission, or distribution of gas or electricity................................ 	
	67	 Other receipts (see instructions).......................................................................................................... 	
	68	Total (add lines 65, 66, and 67) ...............................................................................................................	
	69	 Allowable deductions (attach list; see instructions) ............................................................................... 	
	70	 Gross operating income (subtract line 69 from line 68) ......................................................................... 	

65
66
67
68
69
70
(continued)

410004230094

CT-186-E (2023)  Page 5 of 7

Part 2 – Receipts from interest and dividends allocated to New York State (attach list, if necessary; see instructions)
A
Name of entity

B
Type of
security

C
Amount of interest and
dividends received

D
E
% of payor’s
Interest and dividends
physical allocated to New York State
(multiply column C by column D)
assets
located in
NYS

	71	 Total interest and dividends allocated to New York State (total column E, including total from attached list) . 	
	 72	 Receipts from royalties (see instructions)............................................................................................ 	
	 73	 Total receipts from interest, dividends, and royalties (add lines 71 and 72) ......................................... 	

71
72
73

Part 3 – Computation of profits (see instructions)
Profits from the sale of:
	74	Securities (see instructions)................................................................................................................. 	
	75	 Real property (see instructions)........................................................................................................... 	
	76	 Personal property (see instructions).................................................................................................... 	
Other profits:
	77	 All other profits (see instructions) ........................................................................................................ 	
	78	 Profits before allowable deductions (add lines 74 through 77) ............................................................. 	
	 79	 Allowable deductions from profits (attach list; see instructions) ............................................................ 	
	80	 Profits after allowable deductions (subtract line 79 from line 78) .......................................................... 	

74
75
76
77
78
79
80

Part 4 – Tax on gross income
	81	 Gross operating income from line 70................................................................................................ 	
	82	 Subtract exclusions from receipts shown on line 66 (see instructions)..................................................	
	83	 Adjusted gross operating income (subtract line 82 from line 81) .............................................................	
	84	 Receipts from line 73..........................................................................................................................	
	85	 Profits from line 80..............................................................................................................................	
	86	 Gross income (add lines 83, 84, and 85)............................................................................................... 	
	87	 Tax rate ...............................................................................................................................................	
	88	 Tax on gross income (if line 86 is greater than $500, multiply line 86 by line 87; otherwise enter 0) ............ 	
	89
	90
	91	 Tax credits: Mark an X in the box(es) to indicate the form(s) filed and attach form(s):
	CT-48 •	CT-249 •	

CT-501 •	

81
82
83
84
85
86
87	0.025
88

CT-631 •

•	 (see instructions)..................................................................... 	 91
		  Other credits 		
	92	 Net tax on gross income (subtract line 91 from line 88; enter here and on line 2) .......................................	 92
(continued)

410005230094

Page 6 of 7 CT-186-E (2023)

Schedule D – MTA surcharge on gross income for utility services (Tax Law section 186-c.1(a)) (see instr.)
	93	 Gross income on line 86 derived from sources within the MCTD...................................................	 93
	94	
MTA surcharge rate (3.5% (.035) x 17% (0.17)).............................................................................	 94	0.00595
	95	
MTA surcharge (multiply line 93 by line 94; enter here and on line 5) .....................................................	 95	

Composition of prepayments claimed on line 12	
(If you need additional space, attach a separate sheet identifying	
all prepayment information. Transfer the total to line 103.)	
Date paid
	 96	 Mandatory first installment from Form CT-300
	
	   due by 3/15/2023 (see instructions) .......................	 96
	 97	 Second installment from Form CT-400....................	 97
	98	 Third installment from Form CT-400........................	 98
	 99	 Fourth installment from Form CT-400 .....................	 99
	100	 Payment with Form CT-5.9-E, line 11......................	 100
	 101	 Overpayment credited from prior years (see instructions) ......................... 	 101
Period 
	102	 Overpayment credited from Form CT- 	
	
.... 	 102
	103	Total prepayments (total all entries on lines 96 through 102 in columns A

A	B
Section 186-e	
MTA surcharges
and 186-a taxes	
(Section 186-c)
Amount

Amount

		  and B and attachment (if any); enter here and on line 12,
		  columns A and B) .................................................................................... 	103

Schedule E – New York State excise tax on mobile telecommunication services subject to 2.9% tax rate
(Tax Law section 186-e(2)(a)(2))
Part 1 – Computation of gross charges (see instructions)
Gross charges from:
	104	 Mobile telecommunication services subject to 2.9% tax rate (see instructions) ............................	
	105	 Services that are ancillary to the provision of mobile telecommunication services (see instructions) .	
	106	 Services that are provided with mobile telecommunication services (see instructions) ................	
	107	 Equipment provided in connection with mobile telecommunication services (see instructions) ....	
	108	 Total gross charges (add lines 104 through 107) ............................................................................ 	

104
105
106
107
108

Part 2 – Exclusions and deductions from gross charges that were included on line 108
	109	
	110	
	111	
	112	

Exclusion for charges from sales-for-resale (see instructions) ......................................................	
Other exclusions (see instructions) ................................................................................................	
Allowance for bad debts (see instructions) ....................................................................................	
Total exclusions and deductions (add lines 109, 110, and 111) ......................................................	

109
110
111
112

Part 3 – Computation of tax due
	113	 Gross charges subject to tax (subtract line 112 from line 108) ........................................................	
	114	 Tax rate......................................................................................................................................... 	
	115	 Excise tax on mobile telecommunication services subject to 2.9% tax rate (multiply line 113
		  by line 114) ................................................................................................................................	
	116	 Resale credit (see instructions)......................................................................................................	
	117	 Multijurisdictional credit (see instructions) .....................................................................................	
	118	 Tax credits: Mark an X in the box(es) to indicate the form(s) filed
	CT-249 •	
CT-631 •
		Other credits 	
• 	 (see instructions) ..................................................................	
	119	 Total credits (add lines 116 through 118) .........................................................................................	
	120	 Balance due (subtract line 119 from line 115; enter here and on line 1b) .............................................	
410006230094

113
114	0.029
115
116
117

118
119
120

CT-186-E (2023)  Page 7 of 7

Schedule F – MTA surcharge related to mobile telecommunication services subject to 0.721% tax rate
(Tax Law section 186-c(1)(b)(2)) (see instructions)
Part 1 – Computation of gross charges
Gross charges from:
	121	 MCTD mobile telecommunication services subject to 0.721% tax rate.......................................	
	122	 Services that are ancillary to the provision of telecommunication services.................................	
	123	 Services that are provided with telecommunication services......................................................	
	124	 Equipment provided in connection with telecommunication services..........................................	
	125	 Total gross charges (add lines 121 through 124)............................................................................. 	

121
122
123
124
125

Part 2 – Exclusions and deductions from gross charges
	126	
	127	
	128	
	129	

Exclusion for charges from sales-for-resale................................................................................	
Other exclusions..........................................................................................................................	
Allowance for bad debts..............................................................................................................	
Total exclusions and deductions (add lines 126, 127, and 128)....................................................... 	

126
127
128
129

Part 3 – Computation of tax due
	130	 Gross charges subject to tax (subtract line 129 from line 125).........................................................	
	131	 MTA surcharge rate...................................................................................................................... 	
	132	 MTA surcharge on mobile telecommunication services subject to 0.721% tax rate
		  (multiply line 130 by line 131) .......................................................................................................	
	133	 Resale credit (see instructions)......................................................................................................	
	134	 Multijurisdictional credit (see instructions)......................................................................................	
	135	 Total credits (add lines 133 and 134)...............................................................................................	
	136	 Balance due (subtract line 135 from line 132; enter here and on line 4b).............................................	

130
131	0.00721
132	
133
134
135
136

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.

410007230094

Official title

)

Firm’s EIN	

Date
Preparer’s PTIN or SSN

City	
Preparer’s NYTPRIN	

State	
or	

Excl. code	 Date

ZIP code

Extracted from PDF file 2023-new-york-form-ct-186-e.pdf, last modified November 2006

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More about the New York Form CT-186-E Corporate Income Tax TY 2023

We last updated the Telecommunications Tax Return and Utility Services Tax Return in January 2024, so this is the latest version of Form CT-186-E, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form CT-186-E directly from TaxFormFinder. You can print other New York tax forms here.

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Related New York Corporate Income Tax Forms:

TaxFormFinder has an additional 271 New York income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the New York Form CT-186-E.

Form Code	Form Name
Form CT-186	Utility Corporation Franchise Tax Return
Form CT-186-M	Utility Corporation MTA Surcharge Return
Form CT-186-P	Utility Services Tax Return - Gross Income
Form CT-186-P/M	Utility Services MTA Surcharge Return

Download all NY tax forms View all 272 New York Income Tax Forms

Form Sources:

New York usually releases forms for the current tax year between January and April. We last updated New York Form CT-186-E from the Department of Taxation and Finance in January 2024.

Show Sources >

About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of New York Form CT-186-E

We have a total of twelve past-year versions of Form CT-186-E in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2023 Form CT-186-E

Form CT-186-E Telecommunications Tax Return and Utility Services Tax Return Tax Year 2023

2022 Form CT-186-E

Form CT-186-E Telecommunications Tax Return and Utility Services Tax Return Tax Year 2021

2021 Form CT-186-E

Form CT-186-E Telecommunications Tax Return and Utility Services Tax Return Tax Year 2021

2020 Form CT-186-E

Form CT-186-E Telecommunications Tax Return and Utility Services Tax Return Tax Year 2020

2019 Form CT-186-E

Form CT-186-E:2019:Telecommunications Tax Return and Utility Services Tax Return:ct186e

2018 Form CT-186-E

Form CT-186-E:2018:Telecommunications Tax Return and Utility Services Tax Return:ct186e

2017 Form CT-186-E

Form CT-186-E:2017:Telecommunications Tax Return and Utility Services Tax Return:ct186e

2016 Form CT-186-E

Form CT-186-E:2016:Telecommunications Tax Return and Utility Services Tax Return:CT186E

2015 Form CT-186-E

Form CT-186-E:2015:Telecommunications Tax Return and Utility Services Tax Return:CT186E

2014 Form CT-186-E

Form CT-186-E:2014:Telecommunications Tax Return and Utility Services Tax Return:CT186E

2013 Form CT-186-E

Form CT-186-E:2013:Telecommunications Tax Return and Utility Services Tax Return:CT186E

2012 Form CT-186-E

Form CT-186-E:2012:Telecommunications Tax Return and Utility Services Tax Return:CT186E

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