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New York Telecommunications Tax Return and Utility Services Tax Return
Extracted from PDF file 2023-new-york-form-ct-186-e.pdf, last modified November 2006Telecommunications Tax Return and Utility Services Tax Return
CT-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
Form CT-186-E Telecommunications Tax Return and Utility Services Tax Return Tax Year 2023
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.
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 |
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.
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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