New York Utility Services Tax Return - Gross Income

Utility Services Tax Return - Gross Income
Form CT-186-P Utility Services Tax Return - Gross Income Tax Year 2023
CT-186-P
Final return

Department of Taxation and Finance

Utility
Services Tax Return – Gross Income
Tax Law – Article 9, Section 186-a

Amended return

	 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	

NAICS business code number (from NYS Pub 910)

Date corporation came under the
supervision of the NYS Department
of Public Service

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.

Type of service or commodity you sell (mark an X in all boxes that apply)

	Gas	
•	

Electricity	 •	

If this is your first return, enter name of prior owner or operator, if any	  
Address of prior owner or operator
If this is your final return, enter name of new owner, if any	

•	

Address of new owner

•

Metropolitan transportation business tax (MTA surcharge) (mark an X in the appropriate box below)
Do you do business in the Metropolitan Commuter Transportation District? If Yes, you must file Form CT-186-P/M (see instructions) .... 	 Yes	
No	
Do not file Form CT-186-P – If you are a telephone or telegraph company or other provider of telecommunication services, even if those services are
not your primary business, do not file this form. Instead, file Form CT-186-E, Telecommunications Tax Return and Utility Services Tax Return.
	 A.	 Pay amount shown on line 17. Make payable to: New York State Corporation Tax	
		 Attach your payment here. Detach all check stubs. (See instructions for details.)	

Computation of tax

A

Payment
enclosed
			

	 1	 Receipts from transportation, transmission, or distribution of gas or electricity  .................................	 1
	 2	 Allowable exclusions from receipts on line 1 (see instructions) ............................................................	 2
	3	 Net receipts from transportation, transmission, or distribution of gas or electricity after allowable
		  exclusions (subtract line 2 from line 1; see instructions) ...................................................................... 	
3
	4	Tax on gross income (multiply line 3 receipts by rate; see instructions). .................................................. 	
4
	5	
	 6	
	 7a		
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	
	 7b	 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	
CT-631
		  Other credits (see instr.)			
. ...................................................... 	 7b
	 8	 Net tax (subtract line 7b from line 4; see instructions) .............................................................................. 	
8
	9
	 10
	 11	
	 12	 Total prepayments (enter amount from line 32; see instructions) ............................................................. 	 12
	13a	Underpayment (subtract line 12 from line 8) ......................................................................................... 	 13a
	13b	 Additional amount for 2024 MFI (see instructions) .............................................................................. 	 13b
	13c	 Increased balance due (add lines 13a and 13b) ................................................................................... 	 13c
	 14	 Estimated tax penalty (see instructions; mark an X in the box if Form CT-222 is attached)   	 ............... 	 14
	 15	 Interest on late payment (see instructions) .......................................................................................... 	 15
	 16	 Late filing and late payment penalties (see instructions) ..................................................................... 	 16
	 17	 Balance due (add lines 13c through 16 and enter here; enter the payment amount on line A above) .............	 17
413001230094

No

(continued on page 2)

Page 2 of 2  CT-186-P (2023)

Computation of tax (continued)

	18a	 Excess prepayments (subtract line 8 from line 12) ................................................................................ 	 18a
	 8b	 Amount previously credited to 2024 MFI (see instructions) ................................................................. 	 18b
1
	18c	 Overpayment (subtract line 18b from line 18a) ...................................................................................... 	 18c
	 19	 Amount of overpayment from line 18c that you want credited to next period................................... 	 19
	 20	 Balance of overpayment (subtract line 19 from line 18c) ....................................................................... 	20	
	 21 	 Amount to be credited to Form CT-186-P/M..................................................................................... 	 21
	22	 Amount of overpayment to be refunded (subtract line 21 from line 20) ................................................. 	 22
	23	 Amount of unused tax credits to be refunded (see instructions).......................................................... 	 23
	24	 Refundable tax credits to be credited to next year’s tax (see instructions). ........................................ 	 24

Composition of prepayments claimed on line 12 (see instructions)	

	25	
	 26	
	27	
	 28	
	29	
	 30	
	 31	
	 32	

Date paid	

Amount

Mandatory first installment from Form CT-300 due by 3/15/2023 (see instructions).	 25
Second installment from Form CT-400.................................................................. 	 26
Third installment from Form CT-400...................................................................... 	 27
Fourth installment from Form CT-400.................................................................... 	 28
Payment with extension request, Form CT‑5.9, line 5........................................... 	29
Overpayment credited from prior years (see instructions).....................................................................	 30
  Period
Overpayment credited from Form CT-186-P/M        
......................................................	 31
Total prepayments (add lines 25 through 31; enter here and on line 12) ....................................................	 32

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.

413002230094

Official title

)

Firm’s EIN	

Date
Preparer’s PTIN or SSN

City	
Preparer’s NYTPRIN	

State	
or	

Excl. code	 Date

ZIP code