New York Transportation and Transmission Corporation Franchise Tax Return on Gross Earnings

Transportation and Transmission Corporation Franchise Tax Return on Gross Earnings
Form CT-183 Transportation and Transmission Corporation Franchise Tax Return on Gross Earnings Tax Year 2023
CT-184
Final
return
	

Amended
return

Department of Taxation and Finance

Transportation and Transmission Corporation
Franchise Tax Return on Gross Earnings
Tax Law – Article 9, Section 184

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)	

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.

Attach a copy of your federal return. You must also file Form CT-183, Transportation and Transmission Corporation Franchise Tax Return on Capital Stock.

–	 Is the corporation organized under New York State Transportation Corporations Law?............................	Yes	
–	 Do you do business, employ capital, own or lease property, or maintain an office in the
	 Metropolitan Commuter Transportation District? If Yes, you must file Form CT-184-M.............................	Yes	
–	 Have you been audited by the IRS in the past 5 years?	 Yes	
No	
If Yes, list years:
		 A.	 Pay amount shown on line 14. Make payable to: New York State Corporation Tax	
		 Attach your payment here. Detach all check stubs. (See instructions for details.) 	
A

No
No
Payment
enclosed
			

Tax Computation (see Form CT-183/184-I, Instructions for Forms CT-183 and CT-184)

	 1	 Gross earnings from line 56 ............................................................................................................	
1
	2	Tax rate	..............................................................................................................................................	 2	
	 3	 Tax on gross earnings (multiply line 1 by line 2) ...................................................................................	
3
	4	Tax on certain railroad dividends (from line 62) ..................................................................................	
4
	5	Tax credits (see instructions)...............................................................................................................	5
	6	Total tax (subtract line 5 from appropriate tax on line 3 or line 4) ..............................................................	
6
	7a	
	7b	
	 8	
	9	Total prepayments from line 68........................................................................................................ 	
	10a	 Underpayment (subtract line 9 from line 6) ........................................................................................... 	
	10b	 Additional amount for 2024 MFI (see instructions) ............................................................................. 	
	10c	 Increased balance due (add lines 10a and 10b) .................................................................................. 	
	 11	 Estimated tax penalty (see instructions; mark an X in the box if Form CT-222 is attached) 	
.............	
	 12	 Interest on late payment (see instructions) .........................................................................................	
	 13	 Late filing and late payment penalties (see instructions) ....................................................................	
	 14	 Balance due (add lines 10c through 13 and enter here; enter the payment amount on line A above) ................	
	15a	 Excess prepayments (subtract line 6 from line 9)  ................................................................................ 	
	15b	 Amount previously credited to 2024 MFI (see instructions) ................................................................ 	
15c	Overpayment (subtract line 15b from line 15a) ..................................................................................... 	
	 16	 Overpayment to be credited to the next period................................................................................	
	 17	 Balance of overpayment (subtract line 16 from line 15c) ......................................................................	
	 18	 Overpayment to be credited to Form CT-184-M...............................................................................	
	19a	 Overpayment to be refunded (subtract line 18 from line 17) .................................................................	
	19b	 Refund of unused tax credits (see instructions) ..................................................................................	
	19c	 Tax credits to be credited as an overpayment to the next tax period (see instructions) ......................	

403001230094

9
10a
10b
10c
11
12
13
14
15a
15b
15c
16
17
18
19a
19b
19c

.00375

Page 2 of 3  CT-184 (2023)

Schedule A – Mileage allocation – Transportation over the road (see instructions)

A – New York State

	20	 Revenue miles .......................................................................................................	
	21	 Allocation percentage (divide line 20, column A, by column B, and express as a
		  percentage; enter on the appropriate line of Schedule D) ............................................	

B – Everywhere

20
21	

%

Schedule B – Corporations principally engaged in local telephone business
	22	 Total New York State gross operating revenue from telephone services (see instructions) ................. 	 22
	23	 One hundred percent of separately charged inter-LATA, interstate,
		  and international telecommunication services sold to customers
		  for ultimate consumption .............................................................	 23
	24	 Thirty percent of separately charged intra-LATA toll service
	 	   (including interregional calling plan services) sold to customers
		  for ultimate consumption .............................................................	 24
	25	 Subtotal (add lines 23 and 24) .................................................................................................................	 25
	26	 Total New York State gross operating revenue of a local telephone business subject to tax
		  (subtract line 25 from line 22; enter here and on line 47) ..........................................................................	 26

Schedule C – Allocation of gross operating revenue from telegraph corporations (see instructions)
	27	 Intrastate gross operating revenue – 100% of New York State receipts............................................ 	
Allocation – Accounting rule method
	28	 Interstate gross operating revenue allocated to New York State .... 	 28
	29	 Foreign gross operating revenue allocated to New York State ....... 	 29
	30	 Total allocated interstate and foreign gross operating revenue (add lines 28 and 29; attach report
		 filed with New York State Public Service Commission) ............................................................................ 	

27

30

Allocation – Formula rule method

A
B
	 Include only property used in connection
New York State
Everywhere
	 with interstate transmission, foreign
	 transmission, or both
	31	 Average value of real property owned..... 	 31
	32	 Average value of real property rented
		  (multiply the annual rent by eight) ............ 	 32
	33	 Average value of tangible personal
		  property owned................................... 	 33
	34	 Average value of tangible personal property
		  rented (multiply the annual rent by eight) ......... 	 34
	35	 Average value of intangible assets ........ 	 35
	36	 Average value of extraterrestrial property .... 	 36
	37	 Total (add lines 31 through 36) ................. 	 37
	38	 Formula rule allocation percentage (divide line 37, column A, by column B) ...........................................	
	39	 Interstate gross operating revenue	 	
×	
% 	from line 38	 (see instr.) 	
	40	 Foreign gross operating revenue	 	
×	
% 	from line 38	 (see instr.) 	
	41	 Total allocated interstate and foreign gross operating revenue (add lines 39 and 40) ..........................	
	42	 Total intrastate, interstate, and foreign gross operating revenue (add lines 27 and 30, or
		 lines 27 and 41; enter here and on line 48) ..............................................................................................	

38	
39
40
41
42

Schedule D – Tax computation based on gross earnings from business in New York State
	43	 Gross receipts from business and other sources (total from federal return) .......................................... 	

43

Gross receipts from transportation and transmission allocated to New York State
	 Gross receipts	

Allocation % from line 21

%	
	44	 Trucking (see instructions) ............................	×	
44
%	
	45	 Messenger service.....................................	×	
45
	46	 Cable television operators (see instructions) ..........................................................................................	 46
403002230094

%

CT-184 (2023)  Page 3 of 3
	47	Total New York gross operating revenue of a local telephone business subject to tax (from line 26) 		
	 48	 Telegraph services from line 42....................................................................................................... 	
	49	Water transportation (see instructions) ............................................................................................... 	
	 50	 Railroad transportation (see instructions) ........................................................................................... 	

47
48
49
50

	 51	 Rental income from use of property within New York State (see instructions).................................... 	
	52	Interest and dividends from New York State sources (see instructions) ............................................ 	
	 53	 Capital gains from sale or exchange of property within New York State (see instructions) 		
	54	Capital gains from sale or exchange of securities if the gains are allocated to New York State (see instructions) 		
	55	Gross receipts from all other sources within New York State (see instructions) ................................ 	
	56	Total gross earnings allocated to New York State (add lines 44 through 55; enter here and on line 1) ............ 	

51
52
53
54
55
56

Gross receipts from other sources

Schedule E –	 Annual tax on dividends – If this is a railroad not operated by steam, whose property is leased to
another railroad, complete the following items for the calendar year covered by this return.
	57	Name of corporation to whom leased:
	 58	 Amount of capital stock on which dividends were paid......................................................................	
	59	Total amount of dividends paid during the period covered by this return...........................................	
	 60	 Dividend rate percent, per annum (divide line 59 by line 58) .................................................................	
	 61	 Amount of dividends paid in excess of 4% (.04) dividend rate..........................................................	
	62	Tax on dividends (multiply line 61 by 4.5% (.045); enter here and on line 4) ..............................................	

Schedule F – Composition of prepayments (see instructions)

58
59
60
61
62

Date paid

Section 184 amount

	 63	 Mandatory first installment from Form CT-300 due by 3/15/2023 (see instructions)	 63
	64a	 Second installment from Form CT-400................................................................. 	 64a
	64b	 Third installment from Form CT-400..........................................................................	64b
	64c	 Fourth installment from Form CT-400................................................................... 	64c
	 65	 Payment with extension request, from Form CT-5.9, line 5 ................................. 	 65
	66	Overpayment credited from prior year (see instructions) ....................................................................... 	 66
	67	Overpayment credited from Form CT-184-M	  Period
	
................................................... 	 67
	 68	 Total prepayments (add lines 63 through 67; enter here and on line 9) 	....................................................... 	 68
Summary of credits claimed on line 5 against current year’s franchise tax (mark an X in the box(es) indicating the form(s)
filed, and attach the form(s); see instructions for lines 5 and 69)
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
CT-40	

CT-41	

CT-43	

CT-611.2	

CT-612	

CT-613	

CT-249	
CT-631	

CT-501	
CT-637	

CT-611	
DTF-630	

CT-611.1
Other credits:

	69	Total tax credits above that are refund eligible (see instructions) 	........................................................	69
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	

Official title

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

Telephone number	

(		

	

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.

403003230094

)

State	
or	

Excl. code	 Date

ZIP code