CT-186-P/M: Utility Services MTA Surcharge Return (2024)
New York · NY DTF · Used for tax years 2024
Form CT-186-P/M is New York’s Utility Services MTA Surcharge Return for 2024. It uses receipts from sources within the Metropolitan Commuter Transportation District (MCTD) and tax reported on Form CT-186-P to calculate the MTA surcharge, then reports prepayments and any balance d
Who files this form
For calendar year 2024, complete Form CT-186-P/M if you do business in the Metropolitan Commuter Transportation District (MCTD). The district includes these counties:
- New York, Bronx, Kings, Queens, and Richmond
- Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk, and Westchester
If you do not do business in the MCTD, you do not need to file this form. However, you must disclaim liability for the MTA surcharge on Form CT-186-P.
When it's due
For tax year 2024, line 19 lists March 15, 2024 as the due date for the mandatory first installment from Form CT-300.
The supplied form does not state a filing deadline for the 2024 CT-186-P/M return.
What you'll need
Have these forms and records available to complete the return, as applicable:
- Form CT-186-P: the receipt amount on line 3, the tax after credits on line 8, and any overpayment credited to this return.
- Records of MCTD receipts: the portion of the CT-186-P line 3 amount derived from sources within the district.
- Forms CT-300 and CT-400: installment payment amounts and payment dates.
- Form CT-5.9: the extension payment shown on line 10.
- Prepayment records: overpayments credited from prior years and amounts previously credited to the 2025 mandatory first installment.
- Business details: EIN, file number, legal name, mailing address, incorporation information, and contact information.
How to file
Have an authorized person sign and date the certification and provide their printed name, official title, and contact information.
If paying a balance due:
- Enter the balance due on line 14 and the payment amount on line A.
- Make the payment payable to New York State Corporation Tax.
- Attach the payment 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
- Omitting the overpayment checkbox: mark an X in the box if you claim an overpayment.
- Leaving check stubs attached: the form directs you to detach all check stubs from your payment.
- Missing the CT-222 checkbox: mark an X on line 11 if Form CT-222 is attached.
- Skipping the liability disclaimer: if you do not do business in the MCTD, you must still disclaim MTA surcharge liability on Form CT-186-P.
Questions people ask
How is the MCTD allocation percentage calculated?
Divide the receipts derived from MCTD sources on line 1 by the total receipt amount from Form CT-186-P, line 3, entered on line 2. Enter the allocation percentage on line 3.
What surcharge rate does the form show?
Line 6 directs you to multiply the allocated tax on line 5 by 17% (.17). Line 5 is the allocation percentage on line 3 multiplied by the tax after credits on line 4.
What can I do with an overpayment?
The form provides lines to credit an overpayment to New York State tax, credit it to the MTA surcharge for the next period, or request a refund.
Can I update my business address or phone information online?
Yes. The form says corporation tax and other tax-type address or phone information can be updated online. It refers you to “Business information” in Form CT-1.