Instructions For Form Ct-186-A/m - Computation Of Mta Surcharge

CT-186-A/M (2002) (back)

Instructions

Computation of MTA surcharge

General information

Line 1 — Enter your gross operating income from sources within the MCTD.

Attention: If you are a telephone or telegraph company or other provider of

Use the same method of accounting to compute MCTD gross operating income

telecommunication services, even if those services are not your primary

(that is, the accounting rule allocation method or the formula rule allocation

business, do not file this form. Instead, file Form CT-186-E,

method) as you used to compute your New York State gross operating income.

Telecommunications Tax Return and Utility Services Tax Return , or

Foreign authorized corporations only — See Form CT-186-A-I, Instructions

Form CT-186-EZ, Telecommunications Tax Return (short form).

for Form CT-186-A , page 1, Maintenance fee — foreign corporations .

Who must file

First installment of estimated MTA surcharge for the next

period (line 7b)

A taxpayer filing Form CT-186-A who does business in the Metropolitan

Commuter Transportation District (MCTD) must also file Form CT-186-A/M and

If you are required to make a first installment of estimated tax for the next period

pay a metropolitan transportation business tax surcharge (MTA surcharge) on

on Form CT-186-A, you must also make a first installment of the MTA surcharge

business done in the MCTD. The MCTD includes the counties of New York,

for the next period.

Bronx, Queens, Kings, Richmond, Dutchess, Nassau, Orange, Putnam,

Line 7b — If you did not file Form CT-5.9, and the tax on Form CT-186-A, line 3,

Rockland, Suffolk, and Westchester.

is more than $1,000 but not more than $100,000, enter 25% of the amount on

When and where to file

line 6.

This return is due on March 15, following the close of the tax year. If March 15

If you did not file Form CT-5.9, and the tax on Form CT-186-A, line 3, is

falls on a Saturday, Sunday, or legal holiday, the return is due on the next

$100,000 or more, enter 30% of the amount on line 6.

business day.

If you did not file Form CT-5.9, and the tax on Form CT-186-A, line 3, is $1,000

Mail return to: NYS Corporation Tax, Processing Unit, PO Box 22038,

or less, enter “0.”

Albany NY 12201-2038.

Line 11 — If you underpaid your estimated MTA surcharge, use Form CT-222,

Private delivery services

Underpayment of Estimated Tax by a Corporation , to compute the penalty.

Attach Form CT-222, check the box and enter the penalty on line 11. If no

If you choose, you may use a private delivery service, instead of the U.S.

penalty is due, enter “0” on line 11.

Postal Service, to file your return and pay tax. However, if, at a later date,

you need to establish the date you filed your return or paid your tax, you

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

cannot use the date recorded by a private delivery service unless you used

date (without regard to any extension of time for filing), you must pay interest on

a delivery service that has been designated by the U.S. Secretary of the

the amount of the underpayment from the original due date to the date paid.

Treasury or the Commissioner of Taxation and Finance. (Currently

Exclude from the interest computation any amount shown on line 7a or 7b, first

designated delivery services are listed in Publication 55, Designated

installment of estimated MTA surcharge for the next period.

Private Delivery Services. See Need help? below for information on

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

ordering forms and publications.) If you use any private delivery service,

MTA surcharge minus any payment made on or before the due date (with

whether it is a designated service or not, address your return to: State

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

Processing Center, 431C Broadway, Albany NY 12204-4836.

any amount shown on line 7a or 7b, first installment of estimated MTA surcharge

for the next period.

Do not staple your Form CT-186-A/M to Form CT-186-A.

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

Extension of time for filing

add to the MTA surcharge 5% per month up to 25% (section 1085(a)(1)(A)).

You may request additional time to file Form CT-186-A/M. To do this, file

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

Form CT-5.9, Request for Three-Month Extension to File, on or before the due

MTA surcharge in item A above cannot be less than the smaller of $100 or

date of the return for which the extension is requested, and pay the MTA

100% of the amount required to be shown as MTA surcharge

surcharge you estimate to be due.

(section 1085(a)(1)(B)).

Change of address — If your address has changed, please enter your new

C. If you do not pay the MTA surcharge shown on a return, add to the MTA

address in the appropriate area and check the box next to the address so that

surcharge ½% per month, up to 25% (section 1085(a)(2)).

we can update your address for this tax type. Do not check this box for any

The total of the additional charges in items A and C may not exceed 5% for

change of business information other than for your address.

any one month, except as provided for in item B above (section 1085(a)).

Changes in business information

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

your return explaining the delay in filing, payment, or both (section 1085).

You must report any changes in your business name, ID number, mailing

address, physical address, telephone number, or owner/officer information on

Form DTF-95, Business Tax Account Update . If only your address has changed,

Note: If you wish, we will compute the interest (line 12) and penalty

you may use Form DTF-96, Report of Address Change for Business Tax

(line 13) for you. Call the Business Tax Information Center at

Accounts , to correct your address for other tax types. You can get these forms

1 800 972-1233.

by fax, phone, or from our Web site. See Need help? below for the phone

number and Web address.

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

amount of overpayment. You may divide it on lines 16, 17, and 18 in any way you

Amended return

choose.

If you are filing an amended return, please check the Amended return box on

Line 18 — Collection of debts from your refund — We will keep all or part of

the front page of the return.

your refund if you owe a past-due legally enforceable debt to the Internal

Revenue Service (IRS) or to a New York State agency. This includes any state

Employer identification number, file number, and other

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

identifying information

public benefit corporation, council, office, or other entity performing a

governmental or proprietary function for the state or a social services district.

For us to process your corporation tax forms, it is important that we have the

We will refund any amount over your debt.

necessary identifying information. You will find your employer identification

number and file number just above your corporation name and address on the

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

forms mailed to you. Keep a record of that information and include it on each

debt to the IRS or to a state agency, contact the IRS or that particular state

corporation tax form mailed.

agency.

If you use a paid preparer or accounting firm, make sure they use your complete

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

and accurate identifying information when completing all forms.

outside Canada call (518) 485-6800) or write to NYS Tax Department, Tax

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

Compliance Division, W A Harriman Campus, Albany NY 12227.

rather than in dollars and cents. Round any amount from 50 cents through

99 cents to the next higher dollar. Round any amount less than 50 cents to the

next lower dollar.

Negative amounts — Show any negative amounts in parentheses.

Need help?

Percentages — When computing allocation percentages, convert decimals into

Business tax information: 1 800 972-1233

percentages by moving the decimal point two spaces to the right. Carry

Forms and publications: 1 800 462-8100

percentages to four decimal places. For example: 5,000/7,500 = 0.6666666 =

From areas outside the U.S. and outside Canada: (518) 485-6800

66.6667%.

Fax-on-demand forms: 1 800 748-3676

Hearing and speech impaired (telecommunications device for the

Line instructions

deaf (TDD) callers only): 1 800 634-2110.

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

Internet access:

check or foreign money order only if payable through a United States bank or if

marked Payable in U.S. funds.

40902020094

Instructions For Form Ct-186-A/m - Computation Of Mta Surcharge - 2002

Related Articles

Related forms

Related Categories