TaxFormFinder
New York Insurance Corporation MTA Surcharge Return
Extracted from PDF file 2023-new-york-form-ct-33-m.pdf, last modified October 2023Insurance Corporation MTA Surcharge Return
CT-33-M Department of Taxation and Finance Insurance Corporation MTA Surcharge Return Tax Law – Article 33, Section 1505-a Amended return Employer identification number (EIN) All filers must enter tax period: beginning File number ( ending 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. If you do business, employ capital, own or lease property, or maintain an office in the Metropolitan Commuter Transportation District (MCTD) (the counties of New York, Bronx, Kings, Queens, Richmond, Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk, and Westchester), you must complete this form. If not, you do not have to file this form. However, you must disclaim liability for the MTA surcharge on Form CT-33-NL, Form CT-33, or Form CT-33-A. A. Pay amount shown on line 22. Make payable to: New York State Corporation Tax Attach your payment here. Detach all check stubs. (See instructions for details.) Computation of MCTD allocation percentage A Payment enclosed uthorized non-life insurance corporations MCTD allocation percentage (see instructions) A 1a New York State direct premiums (total amounts from Form CT-33-NL, lines 34 and 35 and enter here) ................................. 1a 1b MCTD premiums included on line 1a .............................................. 1b 2 MCTD allocation percentage (divide line 1b by line 1a) ...................................................................... 2 % Life insurance corporations and unauthorized insurance corporations MCTD allocation percentage (see instr.) 3a Net New York State premiums (from Form CT-33, line 37, or CT-33-A, line 40, column E) .............................................................. 3a 3b MCTD premiums included on line 3a (see instructions) ..................... 3b 4 MCTD premium percentage (divide line 3b by line 3a) ........................................................................ 4 % 5 Weighted MCTD premium percentage (multiply line 4 by nine) ............................................................ 5 % 6a New York State wages (from Form CT-33, line 41, or CT-33-A, line 44, column E) ............................................................................ 6a 6b MCTD wages included on line 6a (see instructions) .......................... 6b 7 MCTD wage percentage (divide line 6b by line 6a) ............................................................................. 7 % 8 Total MCTD percentages (add lines 5 and 7) ....................................................................................... 8 % 9 MCTD allocation percentage (divide line 8 by ten; if line 4 or line 7 is 0, see instructions) ........................ 9 % Computation of MTA surcharge 10 Net New York State franchise tax (from Form CT-33-NL, line 7; Form CT-33 and Form CT-33-A filers, see instructions) 10 11 Allocated tax (Form CT-33-NL filers multiply line 10 by line 2; Form CT-33 and Form CT-33-A filers multiply line 10 by line 9) .................................................................................................................. 11 12 MTA surcharge before MTA surcharge retaliatory tax credit (multiply line 11 by 17% (.17)) ................ 12 13 MTA surcharge retaliatory tax credit (see instructions) ....................................................................... 13 14 Total MTA surcharge due (subtract line 13 from line 12) ...................................................................... 14 15a, 15b, 16 17 Total prepayments (from line 45) ......................................................................................................... 17 18a Balance (see instructions) .................................................................................................................. 18a 18b Additional amount (see instructions) .................................................................................................. 18b 18c Total before penalties and interest (see instructions) ......................................................................... 18c 19 Estimated tax penalty (see instructions; mark an X in the box if Form CT-222 is attached) . ............ 19 20 Interest on late payment (see instructions) ........................................................................................ 20 21 Late filing and late payment penalties (see instructions) .................................................................... 21 22 Balance due (add lines 18c through 21 and enter here; enter the payment amount on line A above) ............ 22 432001230094 Page 2 of 2 CT-33-M (2023) Computation of MTA surcharge (continued; see instructions) 23a 23b 23c 24 25 26 27 28 Overpayment (if line 14 is less than line 17, subtract line 14 from line 17; see instructions) ........................ 23a Amount of overpayment previously credited to 2024 MFI (see instructions) ...................................... 23b Balance of overpayment available (see instructions) ......................................................................... 23c Amount of overpayment to be credited to New York State franchise tax ........................................ 24 Amount of overpayment to be credited to next year’s MTA surcharge ............................................ 25 Amount of overpayment to be refunded (subtract lines 24 and 25 from line 23c) .................................. 26 Amount of MTA surcharge retaliatory tax credit to be refunded (from line 38) .................................. 27 Total refund claimed (add lines 26 and 27) ......................................................................................... 28 Computation for refund of MTA surcharge retaliatory tax credit (see instructions) A B C D E For tax years before 2018, attach separate computation 2018 2019 2020 2021 2022 29 MTA surcharge payable (see instructions). ............. 29 30 MTA surcharge retaliatory tax credits previously allowed (see instructions) .................................... 30 31 Balance (subtract line 30 from line 29; if less than zero, enter 0) ....................................... 31 32 Ninety percent (.9) of retaliatory taxes paid this year attributable to the 2018 MTA surcharge (may not exceed line 31, column A; see instructions) . 32 33 Ninety percent (.9) of retaliatory taxes paid this year attributable to the 2019 MTA surcharge (may not exceed line 31, column B; see instr.) 33 34 Ninety percent (.9) of retaliatory taxes paid this year attributable to the 2020 MTA surcharge (may not exceed line 31, column C; see instructions) ...................... 34 35 Ninety percent (.9) of retaliatory taxes paid this year attributable to the 2021 MTA surcharge (may not exceed line 31, column D; see instructions) ........................................................................ 35 36 Ninety percent (.9) of retaliatory taxes paid this year attributable to the 2022 MTA surcharge (may not exceed line 31, column E; see instructions) ................................................................................................ 36 37 Total MTA surcharge retaliatory tax credits allowed to date (see instructions) ........................ 37 38 Total credits (add lines 32 through 36; enter here and on line 27) ........................................................ 38 Composition of prepayments claimed on line 17 (see instructions) Date paid Amount 39 Mandatory first installment from Form CT-300 (see instructions) ...................... 39 40a Second installment from Form CT-400 ............................................................ 40a 40b Third installment from Form CT-400 ................................................................ 40b 40c Fourth installment from Form CT-400 ............................................................. 40c 41 Payment with extension request, from Form CT-5, line 10, or Form CT-5.3, line 13 ........................ 41 42 Overpayment credited from prior years (see instructions) ................................................................... 42 43 Add lines 39 through 42 .................................................................................................................. 43 44 Overpayment credited from Form CT-33-NL, CT-33, or CT-33-A Period .................... 44 45 Total prepayments (add lines 43 and 44; enter here and on line 17) ......................................................... 45 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. 432002230094 Official title ) Firm’s EIN Date Preparer’s PTIN or SSN City Preparer’s NYTPRIN State or Excl. code Date ZIP code
Form CT-33-M Insurance Corporation MTA Surcharge Return Tax Year 2023
More about the New York Form CT-33-M Corporate Income Tax TY 2023
We last updated the Insurance Corporation MTA Surcharge Return in February 2024, so this is the latest version of Form CT-33-M, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form CT-33-M directly from TaxFormFinder. You can print other New York tax forms here.
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-33-M.
| Form Code | Form Name |
|---|---|
| Form CT-33-D | Tax on Premiums Paid or Payable To an Unauthorized Insurer-For Taxable Insurance Contracts with an Effective Date on or after July 21, 2011.See TSB-M- |
| Form CT-33-NL | Non-Life Insurance Corporation Franchise Tax Return |
| Form CT-33 | Life Insurance Corporation Franchise Tax Return |
| Form CT-33-A | Life Insurance Corporation Combined Franchise Tax Return |
| Form CT-33-A/ATT | Schedules A, B, C, D, and E - Attachment to Form CT-33-A |
| Form CT-33-A/B | Subsidiary Detail Spreadsheet |
| Form CT-33-C | Captive Insurance Company Franchise Tax Return |
| Form CT-33-R | Claim for Retaliatory Tax Credits |
| Form CT-33.1 | Claim for CAPCO Credit |
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-33-M from the Department of Taxation and Finance in February 2024.
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-33-M
We have a total of thirteen past-year versions of Form CT-33-M in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form CT-33-M
Form CT-33-M Insurance Corporation MTA Surcharge Return Tax Year 2023
2022 Form CT-33-M
Form CT-33-M Insurance Corporation MTA Surcharge Return Tax Year 2022
2021 Form CT-33-M
Form CT-33-M Insurance Corporation MTA Surcharge Return Tax Year 2021
2020 Form CT-33-M
Form CT-33-M Insurance Corporation MTA Surcharge Return Tax Year 2020
2019 Form CT-33-M
Form CT-33-M:2019:Insurance Corporation MTA Surcharge Return:ct33m
2018 Form CT-33-M
Form CT-33-M:2018:Insurance Corporation MTA Surcharge Return:ct33m
2017 Form CT-33-M
Form CT-33-M:2017:Insurance Corporation MTA Surcharge Return:ct33m
2016 Form CT-33-M
Form CT-33-M:2016:Insurance Corporation MTA Surcharge Return:CT33M
2015 Form CT-33-M
Form CT-33-M:2015:Insurance Corporation MTA Surcharge Return:CT33M
2014 Form CT-33-M
Form CT-33-M:2014:Insurance Corporation MTA Surcharge Return:CT33M
2013 Form CT-33-M
Form CT-33-M:2013:Insurance Corporation MTA Surcharge Return:CT33M
2012 Form CT-33-M
Form CT-33-M:2012:Insurance Corporation MTA Surcharge Return:CT33M
2011 Form CT-33-M
Form CT-33-M:2011:Insurance Corporation MTA Surcharge Return:CT33M
TaxFormFinder Disclaimer:
While we do our best to keep our list of New York Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.