Looking for a New York State Tax Forms And Templates? Download it for free!

CT-186-A-I (1998) (back)

Show any negative amounts in parentheses.

Schedule A — Computation of Gross Operating Income

Line Instructions

(other than telephone and telegraph)

Use Schedule A, Part I, to compute the tax on gross operating income for

Line A — Make your payment in United States funds. A foreign check or

the period January 1, 1998, through September 30, 1998, at the tax rate of

foreign money order will be accepted only if payable through a United

3.5%.

States bank or if marked Payable in U.S. Funds.

Use Schedule A, Part II, to compute the tax on gross operating income for

Computation of Tax

the period October 1, 1998, through December 31, 1998, at the tax rate of

3.25%.

Line 2b – First installment of tax for the next period — If you did not

A taxpayer required to complete Schedule A must report all purchases of

ﬁle Form CT-5.9 and the amount on line 1 is more than $1,000, you must

gas, electricity, steam, water, or refrigeration which form the basis for the

pay a mandatory 25% ﬁrst installment of estimated tax for the next period.

tax. The taxpayer must show the quantity sold, receipts from the sale of

Additional installments for the next period, Form CT-400 — If you

the commodity, and the quantity of the commodity consumed by the

expect your tax for the next period to exceed $1,000, you must ﬁle

taxpayer that was not sold. In determining gross operating income, receipts

Form CT-400 and pay additional installments of estimated tax on June 15,

include cash, credits, and property of any kind or nature, without any

September 15, and December 15.

deductions for the cost of property sold, the cost of materials used, labor,

services, or other costs, interest or discount paid, or any other expense,

Line 6 – Estimated tax penalties — If you underpaid your estimated tax,

except as stated in the instructions for lines 18 and 24.

use Form CT-222, Underpayment of Estimated Tax by a Corporation , to

compute the penalty. Attach Form CT-222, check the box, and enter the

Special Rules for Landlords

amount of penalty on line 6. If no CT-222 penalty is due, enter ‘‘0’’ on

Sales to landlords — Gross operating income also includes receipts

line 6.

from utility services to a landlord for resale to a tenant for consumption or

use by the tenant as incidental to the landlord’s renting of premises to the

Line 7 – Interest on late payments — If you do not pay the tax in full on

tenant, even though such sales are not for ultimate consumption by the

or before the original due date (determined without regard to any

landlord. Utility services means the furnishing of gas, electricity, steam,

extension of time for ﬁling) you must pay interest on the unpaid amount

from the original due date until you pay it. Exclude from the interest

water, or refrigeration, and services directly connected to the furnishing of

gas, electricity, steam, water, or refrigeration. Include these receipts with all

computation any amount shown on line 2a or 2b, ﬁrst installment of

other utility service receipts on lines 15, 16, 21, and 22.

estimated tax for the next period.

Sales by landlords — If all utility services purchased by a landlord for

Line 8 – Late ﬁling and late payment penalties — Additional charges for

resale to the tenants included the section 186-a tax, then the landlord is

late ﬁling and late payment are computed on the amount of tax less any

not required to complete Form CT-186-A.

payment made on or before the due date (determined with regard to any

extension of time for ﬁling). Exclude from the penalty computation any

If any utility services were purchased by a landlord for resale to tenants

amount shown on line 2a or 2b, ﬁrst installment of estimated tax for the

that did not include the section 186-a tax, then Form CT-186-A must be

next period.

completed as follows:

– Receipts derived by a landlord from the resale of utility services to a

A. If you do not ﬁle a return when due, or if your request for extension is

tenant are deemed to be equal to the landlord’s cost of the same service

invalid, add to the tax 5% per month up to 25% (section 1085(a)(1)(A)).

(including any associated transportation cost). Include these amounts on

B. If you do not ﬁle a return within 60 days of the due date, the addition to

lines 15, 16, 21, and 22; do not include the markup billed to the tenants.

tax in item A above cannot be less than the smaller of $100 or 100%

– If the tax under section 186-a was included on the purchase of a utility

of the amount required to be shown as tax (section 1085(a)(1)(B)).

service by the landlord, then the landlord may deduct the cost of the

C. If you do not pay the tax shown on a return when due, add to the tax

same service (including any associated transportation cost) on lines 18

⁄

% per month up to 25% (section 1085(a)(2)).

and 24. If the tax under section 186-a was not included on the purchase

D. The total of the additional charges in items A and C may not exceed

by the landlord, then do not deduct this cost on lines 18 and 24.

5% for any one month, except as provided for in item B above (section

Lines 15 and 21 — Enter the total receipts from the sale or furnishing of

1085(a)).

each commodity made for ultimate consumption or use within New York

State. See Special Rules for Landlords above.

If you think you are not liable for these additional charges, attach a

statement to your return explaining the delay in ﬁling and /or payment

Lines 16 and 22 — Enter all receipts from services rendered for ultimate

(section 1085).

use within New York State that are directly connected with the sale or

furnishing of each commodity.

Note: You may have the interest (line 7) and penalty (line 8) computed

for you by calling the Business Tax Information Center at the number

Receipts include installation charges, service charges (other than

listed under Need Help? below.

installation) that are connected with the sale or furnishing of the

commodity, and rentals within the state that in fact constitute service

charges. See Special Rules for Landlords above.

Line 14 – Collection of debts from your refund — We will keep all or

part of your refund if you owe a past due, legally enforceable debt to the

Lines 18 and 24 — Deductions allowed from gross operating income are

Internal Revenue Service or a New York State agency. This includes any

uncollectible accounts and taxes imposed by New York State, its

state department, board, bureau, division, commission, committee, public

municipalities, or the federal government, for which the taxpayer is merely

authority, public beneﬁt corporation, council, ofﬁce, or other entity

a collecting agency for the taxing authority. In addition, if your utility has

performing a governmental or proprietary function for the state or a social

passed on its section 186-a tax when originally purchased, you may deduct

services district. Any amount over your debt will be refunded.

the cost of such services when you resell them.

If you have any questions about whether you owe a past due, legally

Article 2-I of the general city law provides for certain rebates of charges for

enforceable debt to the Internal Revenue Service or a state agency,

energy in revitalization areas of New York City. However, nothing contained

contact the IRS or that particular state agency.

in Article 2-I shall be construed as reducing the amount of the gross

receipts subject to tax pursuant to section 186-a of the Tax Law. See

For New York State tax liabilities only call 1 800 835-3554 (outside the

Special Rules for Landlords above.

U.S. and outside Canada call (518) 485-6800) or write to NYS TAX

DEPARTMENT, TAX COMPLIANCE DIVISION, W A HARRIMAN

Enter all deductions listed above that are included as receipts on lines 15,

CAMPUS, ALBANY NY 12227.

16, 21, and 22.

Need Help?

Telephone Assistance is available from 8:30 a.m. to 4:25 p.m. (eastern time), Monday through Friday. For business tax information and forms, call the Business Tax Information

Center at 1 800 972-1233. For general information, call toll free 1 800 225-5829. To order forms and publications, call toll free 1 800 462-8100. From areas outside the

U.S. and outside Canada, call (518) 485-6800.

Fax-on-Demand Forms Ordering System - Most forms are available by fax 24 hours a day, 7 days a week. Call toll free from the U.S. and Canada 1 800 748-3676. You must

use a Touch Tone phone to order by fax. A fax code is used to identify each form.

Internet Access -

Access our website for forms, publications, and information.

Hotline for the Hearing and Speech Impaired - If you have access to a telecommunications device for the deaf (TDD), you can get answers to your New York State tax questions

by calling toll free from the U.S. and Canada 1 800 634-2110. Assistance is available from 8:30 a.m. to 4:15 p.m. (eastern time), Monday through Friday. If you do not own a TDD,

check with independent living centers or community action programs to ﬁnd out where machines are available for public use.

Persons with Disabilities - In compliance with the Americans with Disabilities Act, we will ensure that our lobbies, ofﬁces, meeting rooms, and other facilities are accessible to

persons with disabilities. If you have questions about special accommodations for persons with disabilities, please call the information numbers listed above.

Mailing Address - If you need to write, address your letter to: NYS Tax Department, Taxpayer Assistance Bureau, W A Harriman Campus, Albany NY 12227.