Form Ct-184-R - Foreign Bus And Taxicab Corporation Tax Return Page 2
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2CT-184-R (11/05) (back)
Instructions
General information
number (EIN) and file number), including your current address. Keep a
record of your identifying information for future use.
Certain foreign (those corporations organized under the laws of any other
state or country), bus and foreign taxicab corporations that conduct at least
If you use a paid preparer or accounting firm, make sure they use complete
one but fewer than 12 trips into New York State during a year are taxable
and accurate information when completing all your forms.
under Article 9, section 184. These corporations are not taxed under Article
Line instructions
9-A and are also exempt from tax under Article 9, section 183. For more
information, see TSB-M-88(8)C.
Line 1 — Enter the number of trips made into New York State. A corporation
is conducting a trip into New York State when one of its vehicles (owned,
Who must file
leased or operated) enters the state and transports passengers to, from,
Foreign bus and taxicab corporations that do business or employ capital in
or to and from a New York location. A corporation will not be considered to
New York State only by reason of conducting fewer than 12 trips into this
be conducting a trip into New York State if its vehicles only make incidental
state during a year and that do not own or lease property (other than the
stops at locations in the state while in transit from a location outside
vehicles used to conduct the trips) or do not maintain an office in this state,
New York to another location outside New York.
must file Form CT-184-R.
Attach a statement to the return containing the following information for each
Foreign bus and taxicab corporations that conduct 12 or more trips into
trip:
New York State, do business, employ capital, own or lease property, or
• Date of trip
• Place of origination
maintain an office in New York State are taxable under Article 9-A and must
• Number of vehicles used
• Destination
file the appropriate form.
• Number and location of stops
When and where to file
made in New York
Line 5 — If you are authorized to do business in New York State, enter the
Filing periods for this form must be based on a calendar year regardless of
difference between the maintenance fee of $300 and the taxes computed on
the federal reporting period. File your return on or before March 15 of the
lines 3 and 4.
succeeding year.
Example:
Mail to:
NYS TAX DEPARTMENT
CORPORATION TAX CONTROL UNIT
Annual maintenance fee ................................................. $300.00
W A HARRIMAN CAMPUS
Line 3: 6 trips times $15 ..................................................
- 90.00
ALBANY NY 12227
Line 4: MTA surcharge from line 15.................................
- 15.30
If you cannot meet the filing deadline, ask for a three-month extension of
Balance of maintenance fee; enter on line 5 ................... $194.70
time by filing Form CT-5.9, Request for Three-month Extension to File (for
Article 9 tax return, MTA surcharge, or both). Indicate on Form CT-5.9 that
If you are not authorized, enter 0 on line 5.
you will be filing Form CT-184-R.
Line 7 — Enter the amount paid with extension Form CT-5.9 and any other
amounts paid or carried over from previous tax years.
Penalties and interest for late filing and late
payment
Computation of Metropolitan Transportation
If you are liable for this tax and do not file this return by March 15 or the
Business Tax (MTA Surcharge)
extended due date and pay the tax due by March 15, the corporation will
If you make trips into the MCTD, you must complete this section and pay the
become taxable under Tax Law Article 9-A, and will be liable for all penalties
MTA surcharge. The MCTD includes the 12 counties of New York, Bronx,
and interest provided by Article 27.
Kings, Queens, Richmond, Dutchess, Nassau, Orange, Putnam, Rockland,
Suffolk, and Westchester.
Tax rate
If you did not make any trips into the MCTD, enter 0 on line 4; do not
The tax rate is $15 per trip made into New York State for up to 11 trips (the
complete lines 10 through 15.
maximum tax is $165).
In addition, the metropolitan transportation business tax (MTA surcharge)
applies for trips made into the Metropolitan Commuter Transportation District
Privacy notification
(MCTD) at 17% of the allocated tax (see the instructions for lines 10 through
15).
The Commissioner of Taxation and Finance may collect and maintain personal information
pursuant to the New York State Tax Law, including but not limited to, sections 171, 171-a, 287,
308, 429, 475, 505, 697, 1096, 1142, and 1415 of that Law; and may require disclosure of
Foreign corporations — maintenance fee
social security numbers pursuant to 42 USC 405(c)(2)(C)(i).
If you are authorized to do business in New York by the New York State
This information will be used to determine and administer tax liabilities and, when authorized
by law, for certain tax offset and exchange of tax information programs as well as for any other
Department of State, you must pay an annual maintenance fee of $300. This
lawful purpose.
fee may be claimed as a credit against tax due including the MTA surcharge
Information concerning quarterly wages paid to employees is provided to certain state
under Article 9. See the instructions for line 5.
agencies for purposes of fraud prevention, support enforcement, evaluation of the
effectiveness of certain employment and training programs and other purposes authorized by
License fee — Form CT-240, Foreign Corporation
law.
Failure to provide the required information may subject you to civil or criminal penalties, or
License Fee Return
both, under the Tax Law.
As a foreign corporation (organized under the laws of any other state
This information is maintained by the Director of Records Management and Data Entry, NYS
Tax Department, W A Harriman Campus, Albany NY 12227; telephone 1 800 225-5829. From
or country) you must also file Form CT-240 and pay a license fee. File
areas outside the United States and outside Canada, call (518) 485-6800.
Form CT-240 when you file your first franchise tax return. The minimum
license fee is $10.
Need help?
Change of business information
Internet access:
(for information, forms, and publications)
You must report any changes in your business name, identification number,
mailing address, physical address, telephone number, or owner/officer
Fax-on-demand forms:
1 800 748-3676
information on Form DTF-95, Business Tax Account Update. If only your
To order forms and publications:
address has changed, you may file Form DTF-96, Report of Address
1 800 462-8100
Change for Business Tax Accounts. You can get these forms on our Web
Business Tax Information Center:
1 800 972-1233
site, or by fax or phone (see Need help? below).
From areas outside the U.S. and
outside Canada:
(518) 485-6800
Identifying information
Hearing and speech impaired
When preparing your corporation tax return, please be sure to accurately
(telecommunications device for the
complete the corporation’s identifying information (employer identification
deaf (TDD) callers only):
1 800 634-2110
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