CT-186-P/M: Utility Services MTA Surcharge Return (2025)
New York · NY DTF · Used for tax years 2025
Form CT-186-P/M is New York’s Utility Services MTA Surcharge Return for 2025. It uses receipts and tax reported on Form CT-186-P to calculate the MTA surcharge and reports prepayments, any balance due, and any overpayment to be credited or refunded.
Who files this form
You must complete Form CT-186-P/M if you do business in the Metropolitan Commuter Transportation District (MCTD). The form lists these counties: New York, Bronx, Kings, Queens, 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
- 2025 tax year: Line 19 lists March 17, 2025, as the due date for the mandatory first installment from Form CT-300.
The supplied form does not state a filing deadline for the 2025 CT-186-P/M return.
What you'll need
Have the following information available to complete the lines that apply to you:
- Form CT-186-P: The receipt amount on line 3, tax after credits on line 8, and any overpayment credited to this return.
- MCTD receipt information: The portion of the CT-186-P line 3 receipt amount derived from sources within the MCTD.
- Prepayment records: Dates and amounts of payments from Forms CT-300 and CT-400, any extension payment from Form CT-5.9, line 10, and overpayments credited from prior years.
- Business information: EIN, file number, legal name, mailing address, incorporation details, and business telephone number.
If Form CT-222 is attached, mark the box on line 11.
How to file
The form says to see the instructions for where to file. No mailing address or e-filing directions appear in the supplied text.
For a payment enclosed with the return:
- Enter the payment amount from line 14 on line A.
- Make the payment payable to New York State Corporation Tax.
- Attach the payment in the indicated place and detach all check stubs.
Complete the authorized person's certification and signature fields.
Common mistakes
- Do not leave the overpayment box unmarked if you claim an overpayment. The form says to mark it with an X.
- Detach all check stubs before attaching your payment.
- If you attach Form CT-222, mark the box on line 11.
- If you do not do business in the MCTD, do not overlook the requirement to disclaim MTA surcharge liability on Form CT-186-P.
Questions people ask
What tax year does this form cover?
This version is for calendar year 2025.
How is the MTA surcharge calculated on the form?
Divide line 1, receipts derived from MCTD sources, by line 2, total receipts from Form CT-186-P, line 3, to get the MCTD allocation percentage. Multiply that percentage by the tax after credits on line 4. Then multiply the allocated tax on line 5 by 17% to calculate the surcharge on line 6.
What options does the form list for 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 you can update address or phone information for corporation tax or other tax types online. It refers you to the Business information section in Form CT-1.