New York General Business Corporation MTA Surcharge Return (Obsolete)

General Business Corporation MTA Surcharge Return (Obsolete)
Form CT-3M/4M:2014:General Business Corporation MTA Surcharge Return:CT3M4M
Important
For tax years beginning in 2015, including short periods, all New York C corporations subject
to tax under Article 9-A (including former Article 32 taxpayers) must file using one of the
following forms, as applicable:
• 2015 Form CT-3, General Business Corporation Franchise Tax Return
• 2015 Form CT-3-A, General Business Corporation Combined Franchise Tax Return
• 2015 Form CT-3-M, General Business Corporation MTA Surcharge Return
Note: Form CT-4, General Business Corporation Franchise Tax Return Short Form, is no
longer available for any tax period beginning on or after January 1, 2015.
Any return filed on an incorrect form, or on a form for the wrong year, will not be processed.
As a result, penalties and interest may be incurred.

Click here to open the corporate tax reform Web page

CT-3M/4M General Business Corporation
New York State Department of Taxation and Finance

MTA Surcharge Return
Tax Law — Article 9-A, Section 209-B

Amended return

All filers must enter tax period:

beginning

	

Employer identification number (EIN)	

File number	

	

Legal name of corporation			

Trade name/DBA

		

Mailing name (if different from legal name above) 		

State or country of incorporation

(	

		

If you claim an
overpayment, mark
an X in the box

)	
	

		 c/o
		 Number and street or PO box			

Date of incorporation

City	
State	
ZIP code	
					

Foreign corporations: date began
business in NYS

		

ending

Business telephone number	

Date received (for Tax Department 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.
File this form with your Form CT-3, CT-3-A, or CT-4. Before completing this return, see Form CT-3M/4M-I, Instructions for Form CT-3M/4M.
	 A.	 Pay amount shown on line 12. 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	 Net New York State franchise tax (see instructions) ............................................................................ 	
	 2	 MCTD allocation percentage from line 35, line 43, or line 45........................................................... 	
	 3	 Allocated franchise tax (multiply line 1 by line 2) .................................................................................. 	
	 4	 MTA surcharge (multiply line 3 by 17% (.17)) ......................................................................................... 	
First installment of estimated tax for next period:
	 5a	 If you filed a request for extension, enter amount from Form CT-5, line 7, or CT-5.3, line 10 .......... 	
	 5b	 If you did not file Form CT-5 or CT-5.3, see instructions.................................................................. 	
	 6	 Add lines 4 and line 5a or 5b..............................................................................................................	
	 7	 Total prepayments from line 52...........................................................................................................	
	 8	 Balance (if line 7 is less than line 6, subtract line 7 from line 6) ...................................................................	
	 9	 Estimated tax penalty (see instructions; mark an X in the box if Form CT-222 is attached)	
................. 	
	 10	 Interest on late payment (see instructions for Form CT-3, CT-3-A, or CT-4) ............................................. 	
	 11	 Late filing and late payment penalties (see instructions for Form CT-3, CT-3-A, or CT-4) ........................ 	
	 12	 Balance due (add lines 8 through 11 and enter here; enter the payment amount on line A above) ........... 	
	 13	 Overpayment (if line 6 is less than line 7, subtract line 6 from line 7; enter here and see instructions) .............	
	 14	 Amount of overpayment to be credited to New York State franchise tax (see instructions)............... 	
	 15	 Amount of overpayment to be credited to MTA surcharge for next period (see instructions)............. 	
	 16	 Amount of overpayment to be refunded (see instructions). ................................................................ 	

1
2	            %
3
4
5a
5b
6
7
8
9
10
11
12
13
14
15
16

Schedule A — Computation of MCTD allocation percentage (see instructions)
Schedule A, Part 1 — MCTD allocation (see instructions)
A
B
Average value of property
MCTD
New York State
	 17	 Real estate owned (see instructions)............................... 	 17
	 18	 Real estate rented (see instructions)................................ 	 18
	 19	 Inventories owned......................................................... 	 19
	 20	 Tangible personal property owned (see instructions)...... 	 20
	 21	 Tangible personal property rented (see instructions)....... 	 21
	 22	 Total (add lines 17 through 21) .........................................	 22
	 23	 MCTD property factor (divide line 22, column A, by line 22, column B) ................................................................ 	

23	

%
(continued)

439001140094

Page 2 of 2­  CT-3M/4M (2014)

Receipts in the regular course of business from:
(see instructions for lines 24 through 29)

	 24	
	 25	
	 26	
	 27	
	 28	
	 29	
	 30	
	 31	
	 32	
		
	 33	
	 34	
	 35	

Sales of tangible personal property allocated to the MCTD	 	 24
Sales of tangible personal property allocated to New York State.	 25
Services performed....................................................... 	 26
Rentals of property....................................................... 	 27
Royalties....................................................................... 	 28
Other business receipts................................................ 	 29
Total (add lines 24 through 29) .........................................	 30
MCTD receipts factor (divide line 30, column A, by line 30, column B) ................................................................... 	
Payroll — Wages and other compensation of
  employees except general executive officers......... 	 32
MCTD payroll factor (divide line 32, column A, by line 32, column B) ..................................................................... 	
Total MCTD factors (add lines 23, 31, and 33) ...................................................................................................... 	
MCTD allocation percentage (see instr. divide line 34 by three or by the number of factors; enter here and on line 2)  ..... 	

Schedule A, Part 2 ­—Computation of MCTD allocation for
aviation corporations (see instructions)

A
MCTD

31	

%

33	
34	
35	

%
%
%

37	

%

39	

%

41	
42	
43	

%
%
%

45	

%

B
New York State

	 36	 Revenue aircraft arrivals and departures.................... 	 36
	 37	 MCTD percentage (divide line 36, column A, by line 36, column B) ....................................................................... 	
	 38	 Revenue tons handled................................................ 	 38
	 39	 MCTD percentage (divide line 38, column A, by line 38, column B) ....................................................................... 	
	 40	 Originating revenue..................................................... 	 40
	 41	 MCTD percentage (divide line 40, column A, by line 40, column B) ....................................................................... 	
	 42	 Total (add lines 37, 39, and 41) ............................................................................................................................. 	
	 43	 MCTD allocation percentage (divide line 42 by three; enter here and on line 2) .................................................... 	
Schedule A, Part 3 — Computation of MCTD allocation for
A
B
trucking and railroad corporations (see instructions)
MCTD
New York State
	 44	 Revenue miles............................................................. 	 44
	 45	 MCTD allocation percentage (divide line 44, column A, by line 44, column B; enter here and on line 2) ................... 	
Composition of prepayments claimed on line 7 (see instructions)
Date paid
	 46	 Mandatory first installment............................................................................... 	 46
	47a	 Second installment from Form CT-400 ............................................................ 	 47a	
	47b	 Third installment from Form CT-400................................................................. 	 47b	
	47c	 Fourth installment from Form CT-400............................................................... 	 47c	
	 48	 Payment with extension request from Form CT-5, line 10, or Form CT-5.3, line 13.	 48
	 49	 Overpayment credited from prior years..............................................................................................	
	 50	 Add lines 46 through 49.................................................................................................................... 	
Period
	 51	 Overpayment credited from Form CT-	
	
....................... 	
	 52	 Total prepayments (add lines 50 and 51; enter here and on line 7) ............................................................	

Amount

49
50
51
52

	
Designee’s name (print)	
Third – party 		
Yes	
No
designee 	 Designee’s e-mail 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	

	 E-mail address of authorized person	
		

Telephone number	
(	
)

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

Address	

	 E-mail address of individual preparing this return		

See instructions for where to file.
439002140094

Official title

Firm’s EIN	

Date
Preparer’s PTIN or SSN

City	
Preparer’s NYTPRIN	

State	
Date

ZIP code