Instructions For Form Ct-3m/4m - General Business Corporation Mta Surcharge Return - 1998

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CT-3M/4M-I
New York State Department of Taxation and Finance
Instructions for Form CT-3M/4M
General Business Corporation
MTA Surcharge Return
General Information
2. DHL Worldwide Express (DHL):
DHL Same Day Service
Who Must File This Form and Pay This Surcharge
DHL USA Overnight
3. Federal Express (FedEx):
A taxpayer filing Form CT-3, CT-3-A or CT-4 under Article 9-A,
FedEx Priority Overnight
that does business, employs capital, owns or leases property
FedEx Standard Overnight
or maintains an office in the Metropolitan Commuter
FedEx 2 Day
Transportation District (MCTD) must also file Form CT-3M/4M
4. United Parcel Service (UPS):
and pay a metropolitan transportation business tax surcharge
UPS Next Day Air
on business done in the Metropolitan Transportation Authority
UPS Next Day Air Saver
region (MTA surcharge). The MCTD includes the counties of
UPS 2nd Day Air
New York, Bronx, Kings, Queens, Richmond, Dutchess,
UPS 2nd Day Air A.M.
Nassau, Orange, Putnam, Rockland, Suffolk and Westchester.
A corporation is not subject to the MTA surcharge if (1) its
Extension of Time for Filing MTA Surcharge
activities are limited to solicitation of orders, by the
Return
corporation’s representatives or independent contractors, for
You may request additional time to file an MTA surcharge
sales of tangible personal property, (2) the orders are sent
return. File Form CT-5 or CT-5.3 on or before the due date of
outside the district for approval or rejection, and, (3) the orders,
the return for which the extension is requested and pay the
if approved, are filled by shipment or delivery from a point
MTA surcharge estimated to be due.
outside the district.
Amended Return
Estimated MTA Surcharge
If you are filing an amended return, please write Amended
Any corporation doing business in the MCTD that is required to
Return across the top.
make a declaration of estimated franchise tax must also make
a declaration of estimated MTA surcharge and make quarterly
Employer Identification Number, File Number, and
installment payments on Form CT-400, Estimated Tax for
Other Identifying Information
Corporations . For additional information see the instructions for
To assist us in processing your corporation tax forms as
line 5b and Form CT-400-I.
quickly and efficiently as possible, it is important that we have
the necessary identifying information from your preprinted
MTA Surcharge Rate
label. Keep a record of the label information for future use.
The MTA surcharge rate is 17% for calendar year 1998 or
Please be certain to include your employer identification
fiscal years beginning on or after January 1, 1998 and ending
number and file number on each corporation tax form mailed.
before December 31, 1999.
This will facilitate processing of your return to the correct
account. Without this information, we may not be able to
When and Where to File
process your return.
File this return and pay the amount of MTA surcharge due
If you use a paid preparer or accounting firm, make sure they
within 2
1
months after the end of your reporting period. If your
2
use the mailing label information when completing all forms
filing date falls on a Saturday, Sunday, or legal holiday, then
prepared for you.
you must file your return on or before the next business day.
If you cannot meet the filing deadline, ask for a six-month
Change of Business Information
extension of time by filing Form CT-5 or CT-5.3. Mail your
If there have been any changes in your business name,
return to: NYS Corporation Tax, Processing Unit,
identification number, mailing address, business address,
PO Box 1909, Albany, NY 12201-1909.
telephone number or owner/officer information and you have
not previously notified us, complete Form DTF-95, Change of
Private Delivery Services
Business Information . If you don’t have a form, call toll free
The date recorded or marked by certain private delivery
1 800 462-8100. From areas outside the U.S. and Canada, call
services, as designated by the U.S. Secretary of the Treasury
(518) 485-6800 to request one.
or the Commissioner of Taxation and Finance, will be treated
as a postmark, and that date will be considered to be the date
Line Instructions
of delivery in determining whether your return was filed on
time. The private delivery service can tell you how to get
Whole Dollar Amounts — You may elect to show amounts in
written proof of this date. If you use any private delivery
whole dollars rather than dollars and cents. Round an amount
service, address your return to: State Processing Center,
from 50 cents through 99 cents to the next higher dollar, and
431C Broadway, Menands NY 12204.
round any amount less than 50 cents to the next lower dollar.
The current designated delivery services are:
Percentages — When computing allocation percentages,
1. Airborne Express (Airborne):
convert decimals into percentages by moving the decimal point
Overnight Air Express Service
two spaces to the right. Percentages should be carried out to
Next Afternoon Service
four decimal places. For example:
Second Day Service
5,000/7,500 .6666666 66.6667%.

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