CT-184-M: Transportation and Transmission Corporation MTA Surcharge Return (2024)
New York · NY DTF · Used for tax years 2024
Form CT-184-M is New York’s MTA surcharge return for transportation and transmission corporations. It calculates the surcharge using New York State franchise tax and the Metropolitan Commuter Transportation District (MCTD) allocation percentage, and reports prepayments, any balan
Who files this form
Form CT-184-M is the Transportation and Transmission Corporation MTA Surcharge Return for calendar year 2024.
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 have to file this form. However, you must disclaim liability for the MTA surcharge on Form CT-184. The form refers to the instructions for the counties included in the MCTD, but those instructions are not provided here.
When it's due
- March 15, 2024: The 2024 return lists this as the due date for the mandatory first installment from Form CT-300, reported on line 25.
The supplied form does not print a filing deadline for the 2024 CT-184-M return.
What you'll need
Have the following information and records ready:
- Your corporation’s EIN, file number, legal name, mailing address, and incorporation details.
- The Worksheet for line 1 in Form CT-184-M-I. Enter the amount from worksheet line g on return line 1.
- 2024 allocation figures for the applicable part of Schedule A: transportation miles or cable television gross receipts, vessel working days, or telegraph and local telephone gross operating revenue. The form asks for both MCTD and New York State figures.
- Prepayment records, including amounts from Forms CT-300 and CT-400, payments with an extension request, prior-year overpayment credits, and any overpayment transferred from Form CT-184.
How to file
The form says to see the instructions for where to file. No mailing address or e-file directions are included in the supplied text.
For payment, the form directs you to:
- Pay the balance shown on line 12 and enter the payment amount on line A.
- Make payment payable to New York State Corporation Tax.
- Attach the payment in the designated area and detach all check stubs.
Complete the certification with the authorized person’s name, signature, official title, contact information, and date.
Common mistakes
- Using the wrong year’s allocation figures: Schedule A says to use 2024 figures.
- Leaving check stubs attached: The payment reminder says to detach all check stubs.
- Missing the overpayment checkbox: Mark an X in the designated box if you claim an overpayment.
- Missing the Form CT-222 checkbox: Mark an X in the box on line 9 if Form CT-222 is attached.
- Skipping the liability disclaimer: If you do not have the listed MCTD activities and do not need to file CT-184-M, you must still disclaim MTA surcharge liability on Form CT-184.
Questions people ask
How is the MTA surcharge calculated?
Multiply the New York State franchise tax on line 1 by the MCTD allocation percentage on line 2. Enter the result on line 3, then multiply it by 17% to calculate the surcharge on line 4.
Which Schedule A allocation percentage goes on line 2?
Use line 18, 20, or 24, whichever applies. These cover general transportation or transmission corporations, corporations operating vessels in MCTD territorial waters, and telegraph or local telephone corporations, respectively.
What options does the form list for an overpayment?
Lines 14 through 16 provide for crediting an overpayment to New York State franchise tax, crediting it to the next tax period’s MTA surcharge, or requesting a refund. Each line refers to the instructions for details.
How can I update my corporation’s address or phone information?
The form says you can update this information online and refers you to “Business information” in Form CT-1.