Instructions For Form Ct-186-P/m - Utility Services Mta Surcharge Return

CT-186-P/M-I (2005) (back)

Whole dollar amounts — You may elect to show amounts in whole

Line 12 — If you do not pay the MTA surcharge on or before the

dollars rather than in dollars and cents. Round any amount from

original due date (without regard to any extension of time for ﬁling),

50 cents through 99 cents to the next higher dollar. Round any

you must pay interest on the amount of the underpayment from

amount less than 50 cents to the next lower dollar.

the original due date to the date paid. Exclude from the interest

computation any amount shown on line 7a or 7b.

Negative amounts — Show any negative amounts with a minus (-) sign.

Line 13 — Compute late ﬁling and late payment penalties on the

Percentages — When computing allocation percentages, convert

amount of MTA surcharge minus any payment made on or before

decimals into percentages by moving the decimal point two spaces

the due date (with regard to any extension of time for ﬁling).

to the right. Round percentages to four decimal places.

Exclude from the penalty computation any amount shown on line 7a

or 7b.

Example: 5,000/7,500 = 0.6666666 = 66.6667%.

Note: You may compute your penalty and interest by accessing

Line instructions

our Web site and clicking on Electronic Services, or you may call

Line A — Make your payment in United States funds. We will

and we will compute the penalty and interest for you (see Need

accept a foreign check or foreign money order only if payable

help? below).

through a United States bank or if marked Payable in U.S. funds.

Line 15 — If line 8 is less than line 9, subtract line 8 from line 9.

Computation of MTA surcharge

This is the amount of overpayment. You may divide the amount of

MTA surcharge — For a utility supervised by the Department

overpayment on lines 16, 17, and 18 in any way you choose.

of Public Service (when the utility is not a provider of

telecommunication services) the MTA surcharge on

Collection of debts from your refund or overpayment — We

Form CT-186-P/M for the tax year January 1, 2005, through

will keep all or part of your refund or overpayment if you owe a

December 31, 2005, is computed using the 2% (.02) tax rate on

past-due, legally enforceable debt to a New York State agency, or to

gross income as computed on Form CT-186-P. The MTA surcharge

another state, or if you owe a New York City tax warrant judgment

is no longer computed as if the tax rate on gross income was 3.5%

debt. If we keep your refund or overpayment, we will notify you.

(.035).

A New York State agency includes any state department, board,

Line 1 — Enter the amount of receipts shown on Form CT-186-P,

bureau, division, commission, committee, public authority, public

line 21, that are derived from sources within the MCTD. Use the

beneﬁt corporation, council, ofﬁce, or other entity performing

same method of accounting to compute MCTD gross income (that

a governmental or proprietary function for the state or a social

is, the accounting rule allocation method or the formula rule

services district. We will refund or apply as an overpayment any

allocation method) as was used to compute New York State gross

amount over your debt.

income. Make no deduction for the power for jobs tax credit.

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

First installment of estimated MTA surcharge for next period

legally enforceable debt to a state agency, or to another state,

or whether you owe a New York City tax warrant judgment debt,

If on Form CT-186-P you are required to make a ﬁrst installment

contact the state agency, the other state, or the New York City

of estimated tax for the next period, you must also make a ﬁrst

Department of Finance.

installment of the MTA surcharge for the next period.

For New York State tax liabilities only, call 1 800 835-3554 (from

Line 7b — If you did not ﬁle Form CT-5.9, and the tax on

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

Form CT-186-P, line 5, is more than $1,000, enter 25% (.25) of the

or write to: NYS Tax Department, Tax Compliance Division, W A

amount on line 6.

Harriman Campus, Albany NY 12227.

If you did not ﬁle Form CT-5.9, and the tax on Form CT-186-P,

For New York City liabilities only, call (212) 232-3550.

line 5, is $1,000 or less, enter 0.

Composition of prepayments claimed on line 9

Line 11 — If you underpaid your estimated MTA surcharge, use

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

If you need more space, write see attached in this section

to compute the penalty. Attach Form CT-222, mark an X in the box,

and attach a separate sheet showing all relevant prepayment

and enter the penalty on line 11.

information. Transfer the total shown on the sheet to line 25,

Total prepayments.

Need help?

Hotline for the hearing and speech impaired:

Internet access:

If you have access to a telecommunications device for

(for information, forms, and publications)

the deaf (TDD), contact us at 1 800 634-2110. If you do

not own a TDD, check with independent living centers or

Fax-on-demand forms: Forms are

community action programs to ﬁnd out where machines

available 24 hours a day,

are available for public use.

7 days a week.

1 800 748-3676

Persons with disabilities: In compliance with the

Americans with Disabilities Act, we will ensure that

Telephone assistance is available from 8:00

A.M.

our lobbies, ofﬁces, meeting rooms, and other facilities

5:00

(eastern time), Monday through Friday.

P.M.

are accessible to persons with disabilities. If you have

To order forms and publications:

1 800 462-8100

questions about special accommodations for persons

Business Tax Information Center:

1 800 972-1233

with disabilities, please call 1 800 972-1233.

From areas outside the U.S. and

outside Canada:

(518) 485-6800

Instructions For Form Ct-186-P/m - Utility Services Mta Surcharge Return - 2005 Page 2

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