New York Utility Services MTA Surcharge Return

Utility Services MTA Surcharge Return
Form CT-186-P/M Utility Services MTA Surcharge Return Tax Year 2023
CT-186-P/M
Amended return

	 Employer identification number (EIN)	

Department of Taxation and Finance

Utility Services MTA Surcharge Return
Tax Law – Article 9, Section 186-c

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	

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 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 need to file this form. However, you must disclaim liability for the metropolitan transportation business tax (MTA surcharge) on
Form CT-186-P. See Who must file in the instructions.
	 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.) 	

Payment
enclosed
			

A

Computation of MTA surcharge
	
	
	
	
	
	

1	
2	
3	
4	
5	
6	

Receipt amount on Form CT-186-P, line 3 derived from sources within the MCTD (see instructions) .	
Receipt amount on Form CT-186-P, line 3 ........................................................................................	
MCTD allocation percentage (divide line 1 by line 2) .......................................................................... 	
Tax after credits on Form CT-186-P, line 8....................................................................................... 	
Allocated tax (multiply line 3 by line 4) ................................................................................................. 	
MTA surcharge (multiply line 5 by 17% (.17); see instructions) ............................................................... 	

	 7a
	 7b
	 8
	 9	 Total prepayments (from line 25; see instructions) ............................................................................... 	
	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	 Amount of overpayment to be credited to New York State tax (see instructions)............................... 	
	 17	 Amount of overpayment to be credited to MTA surcharge for the next period ................................ 	
	 18	 Amount of overpayment to be refunded ......................................................................................... 	

414001230094

1
2
3	
4
5
6

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

%

Page 2 of 2   CT-186-P/M (2023)

Composition of prepayments claimed on line 9 (see instructions)

	19	
	20a	
	20b	
	20c	
	21	
	22	
	23	
	24	
	25	

Date paid

Amount

Mandatory first installment from Form CT-300 due by 3/15/2023 (see instructions)....	19
Second installment from Form CT-400...............................................................	20a
Third installment from Form CT-400...................................................................	20b
Fourth installment from Form CT-400 ................................................................	20c
Payment with extension request (from Form CT-5.9, line 10) .................................	21
Overpayment credited from prior years (see instructions)....................................................................	22
Add lines 19 through 22 .................................................................................................................. 	23
Overpayment credited from Form CT-186-P.................................................................................... 	24
Total prepayments (add lines 23 and 24; enter here and on line 9) ..........................................................	 25

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.

414002230094

Official title

)

Firm’s EIN	

Date
Preparer’s PTIN or SSN

City	
Preparer’s NYTPRIN	

State	
or	

Excl. code	 Date

ZIP code