CT-186-E: Telecommunications Tax Return and Utility Services Tax Return (2025)
New York · NY DTF · Used for tax years 2025
Form CT-186-E is New York’s Telecommunications Tax Return and Utility Services Tax Return for 2025. It reports excise taxes on telecommunication services, tax on gross income, and related MTA surcharges, along with credits, prepayments, and any balance due or overpayment.
When it's due
- For tax year 2025: Line 96 lists the mandatory first installment from Form CT-300 as due by March 17, 2025.
The supplied form does not print a deadline for filing the 2025 CT-186-E return.
What you'll need
Have the following information and supporting items ready, as applicable:
- Business identification details, including your EIN, file number, legal name, mailing address, and NAICS business code from NYS Publication 910.
- Gross charges for telecommunications services, related services, and equipment, along with exclusions, bad debts, and credits claimed.
- Utility receipts, interest, dividends, royalties, and profits used to complete Schedule C.
- Lists of allowable deductions for Schedule C, lines 69 and 79. Attach an additional interest and dividend list if necessary.
- Prepayment dates and amounts from Forms CT-300, CT-400, and CT-5.9-E, plus overpayments credited from prior years or another return. Attach a separate sheet if more space is needed.
- Applicable tax credit forms. Lines 41 and 91 direct you to mark the relevant boxes and attach the forms.
How to file
The form says to see the instructions for where to file. No filing address or e-file directions are included in the supplied text.
The form gives these completion and payment directions:
- Have the authorized person sign and date the certification and provide their name, title, and contact information.
- Pay the balance shown on line 18 and enter the payment amount on line A on page 1.
- Make payment payable to New York State Corporation Tax.
- Attach payment at the designated spot on page 1 and detach all check stubs.
Common mistakes
- Completing utility schedules when they do not apply: If you are not subject to Department of Public Service supervision, mark box A on page 4 and do not complete Schedule C or D. If you are subject to supervision, mark box B and complete Schedule C and, if applicable, Schedule D.
- Missing applicable MTA schedules: If you provided telecommunications services in the MCTD, the form directs you to complete Schedules B and F as applicable. If you were under Department of Public Service supervision and provided the listed utility services in the MCTD, complete Schedule D.
- Leaving the overpayment box blank: Mark the box on page 1 if you claim an overpayment.
- Leaving check stubs attached: The payment instructions say to detach all check stubs.
Questions people ask
What tax year does this form cover?
This version is for calendar year 2025.
Which schedule covers mobile telecommunications services subject to the 2.9% rate?
Schedule E calculates the New York State excise tax on those services. Transfer its balance due from line 120 to line 1b.
How does Schedule C calculate tax on gross income?
Line 88 says to multiply gross income on line 86 by 0.025 if it is greater than $500. Otherwise, enter 0.
Can I request a refund or credit an overpayment to next year?
The form has lines for crediting an overpayment to next year's New York State tax and MTA surcharge, lines 20a and 20b. Line 21 calculates the refund by subtracting those credits from the overpayment on line 19.