CT-184: Transportation and Transmission Corporation Franchise Tax Return on Gross Earnings (2025)
New York · NY DTF · Used for tax years 2025
Form CT-184 is New York’s Transportation and Transmission Corporation Franchise Tax Return on Gross Earnings for 2025. It reports gross earnings allocated to New York State and calculates franchise tax, credits, prepayments, and any balance due or overpayment.
Who files this form
Form CT-184 is the Transportation and Transmission Corporation Franchise Tax Return on Gross Earnings for calendar year 2025, under Tax Law Article 9, Section 184.
The form says corporations filing CT-184 must also file Form CT-183, the return on capital stock.
If the corporation does business, employs capital, owns or leases property, or maintains an office in the Metropolitan Commuter Transportation District, it must also file Form CT-184-M. The supplied form does not give complete eligibility rules for filing CT-184.
When it's due
- 2025 mandatory first installment: Schedule F 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 return.
What you'll need
- A copy of your federal return: The form requires you to attach it. Line 43 also asks for total gross receipts from that return.
- Corporation information: Have your EIN, file number, legal name, mailing address, incorporation details, NAICS business code, and New York principal business activity available.
- Revenue and allocation records: Gather the gross receipts, revenue miles, property values, or other figures requested by the schedules that apply to your business.
- Prepayment records: Schedule F asks for installments from Forms CT-300 and CT-400, any extension payment from Form CT-5.9, and credited overpayments.
- Tax credit forms: Attach the forms for credits claimed on line 5 and mark the corresponding boxes.
- Public Service Commission report, if applicable: Schedule C requires this attachment when using the accounting rule method for telegraph revenue allocation.
How to file
Complete the applicable schedules and tax calculation, and have an authorized person sign and date the certification. Attach a copy of your federal return and any required credit forms. You must also file Form CT-183.
If enclosing a payment, enter the payment amount from line 14 on line A. Make it payable to New York State Corporation Tax, attach it in the space provided, and detach all check stubs.
The form says to see the instructions for where to file. No instructions were supplied, so this text provides no mailing address or e-file directions.
Common mistakes
- Forgetting to attach a copy of the federal return.
- Missing the requirement to also file Form CT-183.
- Not filing Form CT-184-M when the corporation answers yes to the Metropolitan Commuter Transportation District activity question.
- Claiming an overpayment without marking the overpayment box.
- Claiming credits without marking the corresponding form boxes and attaching the forms.
- Leaving check stubs attached to an enclosed payment.
Questions people ask
What tax rate is printed for gross earnings?
Line 2 lists a rate of .00375. Line 3 instructs you to multiply gross earnings on line 1 by that rate.
Do I need to report IRS audits?
Yes. The form asks whether the corporation has been audited by the IRS in the past five years. If yes, list the years.
What can I do with an overpayment?
The form provides lines to credit an overpayment to the next period, credit an amount to Form CT-184-M, and request a refund of the remaining balance.
Can I update the corporation's address online?
Yes. The form says corporation tax address or phone information can be updated online and refers you to “Business information” in Form CT-1.