CT-184-M: Transportation and Transmission Corporation MTA Surcharge Return (2025)
New York · NY DTF · Used for tax years 2025
Form CT-184-M is New York’s Transportation and Transmission Corporation MTA Surcharge Return for 2025. It calculates the MTA surcharge using New York State franchise tax and the Metropolitan Commuter Transportation District (MCTD) allocation percentage, and reports prepayments, a
Who files this form
Form CT-184-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 those conditions applies, you do not have to file this form. However, you must disclaim liability for the MTA surcharge on Form CT-184.
When it's due
- 2025 mandatory first installment: Line 25 lists the installment from Form CT-300 as due by March 17, 2025.
The supplied form does not print a filing deadline for the 2025 CT-184-M return.
What you'll need
Have the following information available to complete the return:
- Your corporation’s EIN, file number, legal name, mailing address, and incorporation details.
- Form CT-184-M-I, Worksheet for line 1: Line 1 uses the amount from worksheet line g.
- 2025 allocation figures: Depending on your business, Schedule A uses transportation miles, cable television gross receipts, vessel working days, or telegraph and local telephone service revenue for the MCTD and New York State.
- Prepayment records: These include installments from Forms CT-300 and CT-400, any extension payment, any prior-year overpayment credit, and any overpayment transferred from Form CT-184.
If Form CT-222 is attached, mark the box on line 9.
How to file
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.
For payment, enter the balance due from line 12 on line A. Make payment payable to New York State Corporation Tax, attach it in the designated area, and detach all check stubs.
Complete the authorized person’s certification, including their signature, official title, and date.
Common mistakes
- Using figures from the wrong year: Schedule A specifically says to use 2025 figures.
- Missing the overpayment checkbox: Mark an X in the box if you claim an overpayment.
- Leaving check stubs attached: The payment instructions say to detach all check stubs.
- Missing the Form CT-222 checkbox: Mark the box on line 9 if that form is attached.
- Skipping the disclaimer when this return is not required: The form says you must disclaim MTA surcharge liability on Form CT-184 if you do not have the listed MCTD activities.
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 section supplies my allocation percentage?
Use Part 1 for general transportation or transmission corporations, Part 2 for corporations operating vessels in MCTD territorial waters, or Part 3 for telegraph and local telephone corporations. Transfer the applicable percentage from line 18, 20, or 24 to line 2.
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 MTA surcharge for the next tax period, or request a refund. These are lines 14, 15, and 16, and each refers to the instructions for details.
Can I update my corporation’s address or phone information online?
Yes. The form says you can update address or phone information online for corporation tax or other tax types. It refers you to “Business information” in Form CT-1.