CT-183-M: Transportation and Transmission Corporation MTA Surcharge Return (2025)
New York · NY DTF · Used for tax years 2025
Form CT-183-M is the New York Transportation and Transmission Corporation MTA Surcharge Return for calendar year 2025. It calculates the MCTD allocation percentage and MTA surcharge, and reports prepayments, any balance due, and any overpayment to be credited or refunded.
Who files this form
Form CT-183-M is the Transportation and Transmission Corporation MTA Surcharge Return for calendar year 2025.
File this form if your corporation does business, employs capital, owns or leases property, or maintains an office in the Metropolitan Commuter Transportation District (MCTD).
If none of these apply, you do not need to file this form, but you must disclaim liability for the MTA surcharge on Form CT-183.
What you'll need
Have the following information and records ready:
- Your corporation’s EIN, file number, legal name, mailing address, incorporation details, and business phone number.
- Your 2024 Form CT-183. Line 1 of this 2025 return specifically asks for the franchise tax from line 6 of the 2024 form.
- Records of prepayments made with Form CT-5.9, line 10, and any overpayment entered on line 6.
- For Schedule A, Part 1: MCTD and New York State amounts for accounts receivable, stock in other companies, bonds and other securities except U.S. obligations, leaseholds, real estate, and other assets except cash and investments in U.S. obligations.
- If reporting stock in other companies, an attached list showing each company’s name, shares held, and actual value.
- For corporations operating vessels in MCTD territorial waters: aggregate working days in MCTD and New York State territorial waters for Schedule A, Part 2.
How to file
- Complete the corporation information and applicable Schedule A allocation calculation. Enter the allocation percentage from line 23 or 25 on line 2.
- Complete the surcharge, prepayment, balance due, or overpayment lines.
- Have an authorized person sign and date the certification and provide the requested contact information.
- If paying, enter the payment amount on line A. Make payment payable to New York State Corporation Tax, attach it where indicated, and detach all check stubs.
The form says to see the instructions for where to file. No instructions were supplied, so the provided text does not give a mailing address or e-filing directions.
Common mistakes
Follow these reminders printed on the form:
- If you claim an overpayment, mark an X in the overpayment box.
- Attach the required stock ownership list for line 17, including corporate names, shares held, and actual values.
- Detach all check stubs before attaching your payment.
- If you do not need to file because you have none of the listed MCTD activities or property, you must still disclaim MTA surcharge liability on Form CT-183.
Questions people ask
What surcharge rate does the form use?
Line 4 calculates the MTA surcharge by multiplying the allocated tax on line 3 by 17% (.17).
How is the MCTD allocation percentage calculated?
For general transportation and transmission corporations, line 23 divides total MCTD assets on line 22 by total New York State assets on that line. For corporations operating vessels in MCTD territorial waters, line 25 divides MCTD territorial-water working days by New York State territorial-water working days.
What can I do with an overpayment?
The form provides lines to credit an overpayment to New York State franchise tax, credit it to the next period’s MTA surcharge, or receive the remaining amount as a refund. These lines refer to instructions that were not supplied.
Can I update my corporation’s address or phone number online?
Yes. The form says you can update address or phone information online for corporation tax or other tax types. It directs you to “Business information” in Form CT-1.