CT-186-P: Utility Services Tax Return - Gross Income (2025)
New York · NY DTF · Used for tax years 2025
Form CT-186-P is New York’s Utility Services Tax Return - Gross Income for calendar year 2025. It reports receipts from the transportation, transmission, or distribution of gas or electricity, allowable exclusions, tax credits, prepayments, and the resulting tax due or overpaymen
Who files this form
Form CT-186-P is the utility services gross income tax return for calendar year 2025. It calculates tax on receipts from transporting, transmitting, or distributing gas or electricity.
- If you are a telephone or telegraph company, or another provider of telecommunication services, do not use this form, even if those services are not your primary business. File Form CT-186-E instead.
- If you do business in the Metropolitan Commuter Transportation District, the form says you must also file Form CT-186-P/M.
The supplied form does not provide complete filing eligibility rules.
When it's due
- March 17, 2025: Line 25 of the 2025 return lists this as the due date for the mandatory first installment from Form CT-300.
The supplied text does not state the filing deadline for the 2025 Form CT-186-P return.
What you'll need
Have the following information ready to complete the return:
- Business identification details, including legal name, EIN, file number, mailing address, and NAICS business code from NYS Publication 910.
- Incorporation details and the date the corporation came under New York State Department of Public Service supervision.
- Receipts from transporting, transmitting, or distributing gas or electricity, plus any allowable exclusions.
- Prepayment amounts and payment dates, including payments from Forms CT-300 and CT-400, an extension payment from Form CT-5.9, and overpayments credited from prior years or Form CT-186-P/M.
- Applicable tax credit forms. Line 7b says to mark the forms filed and attach them.
- Prior owner or operator details for a first return, or new owner details for a final return, if any.
How to file
The form says to see the instructions for where to file. No mailing address or e-filing directions are included in the supplied text.
The form does give these completion and payment directions:
- Have an authorized person sign and date the certification and provide their printed name, title, and contact information.
- Pay the amount shown on line 17 and enter the payment amount on line A.
- Make payment payable to New York State Corporation Tax.
- Attach payment in the designated area and detach all check stubs.
Common mistakes
- Using the wrong return for telecommunications services. Providers must use Form CT-186-E, even when telecommunications is not their primary business.
- Overlooking the MTA surcharge return. The form says businesses operating in the Metropolitan Commuter Transportation District must file Form CT-186-P/M.
- Leaving tax credit forms unattached. Line 7b directs you to mark the applicable boxes and attach the forms filed.
- Missing the overpayment checkbox. Mark the box if you claim an overpayment.
- Leaving check stubs attached. The payment directions say to detach all check stubs.
Questions people ask
Can I use this form if telecommunications is only a small part of my business?
No. The form says providers of telecommunication services must file Form CT-186-E instead, even if those services are not their primary business.
What if I do business in the Metropolitan Commuter Transportation District?
Mark Yes to the district question. The form says you must file Form CT-186-P/M.
Can I apply an overpayment to the next period?
Yes. Line 19 lets you enter the portion of the line 18c overpayment you want credited to the next period. Line 22 calculates the amount to be refunded after the other listed allocations.
What extra details are requested for a first or final return?
For a first return, enter the prior owner or operator's name and address, if any. For a final return, enter the new owner's name and address, if any.