Instructions For Form Ct-183-M - Transportation And Transmission Corporation Mta Surcharge Return - New York State Department Of Taxation And Finance - 2005
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CT-183-M-
New York State Department of Taxation and Finance
Instructions for Form CT-183-M
Transportation and Transmission Corporation MTA Surcharge Return
General information
Completing your tax return
New for 2005
Amended return — If you are filing an amended return, please
mark an X in the Amended return box on the top of the form.
Your refund or overpayment may be applied against
Employer identification number, file number, and other
outstanding tax debts owed to other states —
Due to a
identifying information — For us to process your corporation
recent law change, your refund or overpayment may be reduced
tax forms, it is important that we have the necessary identifying
by amounts of outstanding tax debts owed to other states. The
information. Keep a record of that information and include it on each
Commissioner of Taxation and Finance may enter into a reciprocal
corporation tax form mailed.
agreement with other states to offset a New York tax refund or
If you use a paid preparer or accounting firm, make sure they
overpayment against tax liabilities owed to other states, provided
use your complete and accurate identifying information when
those other states agree to offset overpayments due their taxpayers
completing all forms.
against tax debt owed to New York. For more concerning these
changes, see Collection of debts from your refund or overpayment
Whole dollar amounts — You may elect to show amounts in whole
on back page and TSB-M-05(3)C, Summary of Corporation Tax
dollars rather than in dollars and cents. Round any amount from
Legislative Changes Enacted in 2005.
50 cents through 99 cents to the next higher dollar. Round any
Who must file
amount less than 50 cents to the next lower dollar.
Negative amounts — Show any negative amounts with a minus (-)
Form CT-183 filers — If you do business, employ capital, own or
sign.
lease property, or maintain an office in the Metropolitan Commuter
Transportation District (MCTD), you must file Form CT-183-M and pay
Percentages — When computing allocation percentages, convert
the metropolitan transportation business tax surcharge on business
decimals into percentages by moving the decimal point two spaces
done in the Metropolitan Transportation Authority region (MTA
to the right. Round percentages to four decimal places.
surcharge). However, you are not required to file Form CT-183-M
Example: 5,000/7,500 = 0.6666666 = 66.6667%.
the first time you file Form CT-183. The MCTD includes the
Line instructions
counties of New York, Bronx, Kings, Queens, Richmond, Dutchess,
Nassau, Orange, Putnam, Rockland, Suffolk, and Westchester.
Computation of MTA surcharge
If you file Form CT-183, Transportation and Transmission
Line A — Make your payment in United States funds. We will
Corporation Franchise Tax Return on Capital Stock, use
accept a foreign check or foreign money order only if payable
Form CT-183-M to report and pay the MTA surcharge.
through a United States bank or if marked Payable in U.S. funds.
If you file Form CT-245, Maintenance Fee and Activities Return
Line 4 — Foreign authorized corporations only: Credit this
for a Foreign Corporation Disclaiming Tax Liability, do not file
amount as a payment toward your annual maintenance fee. See
Form CT-183-M.
Form CT-183/184-I, Instructions for Forms CT-183 and CT-184,
When and where to file
Page 3, Foreign corporations — Maintenance fee.
This return is due on March 15 following the close of the calendar
Line 6 — You can apply an overpayment of franchise tax from
year. If March 15 falls on a Saturday, Sunday, or legal holiday, in any
Form CT-183 to your MTA surcharge liability. Enter the period
year, the return is due on the next business day. Mail your return to:
in which the overpayment occurred (month and year) and the
amount to be applied. Indicate the amount to be applied to the MTA
NYS CORPORATION TAX
PROCESSING UNIT
surcharge on the overpayment line of Form CT-183. Include on
PO BOX 22038
this line any amount reported on Form CT-183-M, line 14 for the
ALBANY NY 12201-2038
preceding tax period.
You may request additional time to file an MTA surcharge return.
Line 9 — If you do not pay the MTA surcharge on or before the
File Form CT-5.9, Request for Three-Month Extension to File, on or
original due date (without regard to any extension of time for filing),
before the due date of the return for which you are requesting the
you must pay interest on the amount of the underpayment from the
extension, and pay the MTA surcharge you estimate to be due.
original due date to the date paid.
Private delivery services
Line 10 — Compute additional charges for late filing and late
If you choose, you may use a private delivery service, instead of
payment on the amount of MTA surcharge, minus any payment
the U.S. Postal Service, to file your return and pay tax. However,
made on or before the due date (with regard to any extension of
if, at a later date, you need to establish the date you filed your
time for filing).
return or paid your tax, you cannot use the date recorded by a
A. If you do not file a return when due or if the request for extension
private delivery service unless you used a delivery service that
is invalid, add to the MTA surcharge 5% per month up to 25%
has been designated by the U.S. Secretary of the Treasury or the
(section 1085(a)(1)(A)).
Commissioner of Taxation and Finance. (Currently designated
B. If you do not file a return within 60 days of the due date, the
delivery services are listed in Publication 55, Designated Private
addition to MTA surcharge in item A above cannot be less than
Delivery Services. See Need help? on back for information on
the smaller of $100 or 100% of the amount required to be shown
ordering forms and publications.) If you have used a designated
as tax (section 1085(a)(1)(B)).
private delivery service and need to establish the date you filed
your return, contact that private delivery service for instructions on
C. If you do not pay the MTA surcharge shown on a return,
how to obtain written proof of the date your return was given to the
add to the MTA surcharge ½% per month up to 25%
delivery service for delivery. If you use any private delivery service,
(section 1085(a)(2)).
whether it is a designated service or not, address your return to:
State Processing Center, 431C Broadway, Albany NY 12204-4836.
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