New York Utility Corporation MTA Surcharge Return

Utility Corporation MTA Surcharge Return
Form CT-186-M Utility Corporation MTA Surcharge Return Tax Year 2023
CT-186-M
	
	

Amended return

Employer identification number (EIN)	

Department of Taxation and Finance

Utility Corporation MTA Surcharge Return

For continuing section 186 taxpayers only (certain independent power producers)
Tax Law – Article 9, Section 186-b	

For calendar year 2023

File number	

NYS principal business activity

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.

	 A.	 Pay amount shown on line 16. Make payable to: New York State Corporation Tax	
	 	 Attach your payment here. Detach all check stubs. (See instructions for details.)	

Computation of Metropolitan Commuter Transportation District 	
(MCTD) allocation percentage (see instructions)
	
	
	
	
	
	

A	
MCTD	

1	 Gross earnings from operating revenue..........................................	 1
2	 Gross earnings from interest and dividends....................................	2
3	 Gross earnings from other revenues...............................................	 3
4	Total 
. ...............................................................................................	 4
5	 MCTD allocation percentage (divide line 4, column A, by line 4, column B) ........................................... 	

Computation of MTA surcharge

Payment
enclosed
			

A

	 6	 Net New York State franchise tax (from Form CT-186, line 7) ............................................................. 	
	 7	 Allocated tax (multiply line 6 by line 5) ................................................................................................. 	
	 8	 Metropolitan transportation business tax (MTA surcharge) (multiply line 7 by 17% (.17)) ..............	
	
First installment of estimated MTA surcharge for next period:
	 9a	 If you filed a request for extension, enter the amount from Form CT-5.6, line 7.............................. 	
	 9b	 If you did not file Form CT-5.6, see instructions.............................................................................. 	
	 10	 Add lines 8 and 9a or 9b ...................................................................................................................	
	 11	 Total prepayments (from line 27) .........................................................................................................	
	 12	Balance (if line 11 is less than line 10, subtract line 11 from line 10) ...........................................................	
	 13	 Estimated tax penalty (see instructions; mark an X in the box if Form CT-222 is attached) 	
.............. 	
	 14	 Interest on late payment (see instructions) ........................................................................................ 	
	 15	 Late filing and late payment penalties (see instructions) .................................................................... 	
	 16	 Balance due (add lines 12 through 15 and enter here; enter the payment amount on line A above) ........... 	
	 17	 Overpayment (if line 10 is less than line 11, subtract line 10 from line 11; see instructions) ..........................	
	 18	 Amount of overpayment to be credited to New York State franchise tax ........................................ 	
	 19	 Amount of overpayment to be credited to MTA surcharge for next period....................................... 	
	 20	 Amount of overpayment to be refunded ......................................................................................... 	

B 
New York State

5		   

%

6
7
8
9a
9b
10
11
12
13
14
15
16
17
18
19
20

(continued on page 2)

412001230094

Page 2 of 2 CT-186-M (2023)

Date paid	

Composition of prepayments claimed on line 11 (see instructions)	

	 21	
	22a	
	22b	
	22c	
	 23	
	 24	
	 25	
	 26	
	 27	

Mandatory first installment..................................................................................	 21
Second installment from Form CT-400...............................................................	 22a
Third installment from Form CT-400...................................................................	 22b
Fourth installment from Form CT-400.................................................................	 22c
Payment with extension request (from Form CT-5.6, line 10) .................................	23
Overpayment credited from prior years ............................................................................................	
Add lines 21 through 24 .................................................................................................................. 	
Overpayment credited from Form CT-186	 Period
......................................................... 	
Total prepayments (add lines 25 and 26; enter here and on line 11) .........................................................	

Designee’s name (print)	
Third – party 		 Yes	
No
designee 	 Designee’s email address

Amount

24
25
26
27
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	
	 Firm’s name (or yours if self-employed)	
	 Signature of individual preparing this return	
	 Email address of individual preparing this return	

See instructions for where to file.

412002230094

Official title

Telephone number	

(		

	
Address	
	

)

Firm’s EIN	

Date
Preparer’s PTIN or SSN

City	
Preparer’s NYTPRIN	

State	
or	

Excl. code	 Date

ZIP code