CT-3-M: General Business Corporation MTA Surcharge Return. The form number was previously CT-3M/4M. (2025)
New York · NY DTF · Used for tax years 2025
Form CT-3-M is New York’s General Business Corporation MTA Surcharge Return. It calculates the MTA surcharge using New York State franchise tax and the MCTD apportionment percentage, and reports prepayments, any balance due, or an overpayment.
What you'll need
Have these forms and details available to complete CT-3-M:
- Your Form CT-3 or CT-3-A. CT-3-M must be filed with that return.
- Your corporation’s EIN, file number, legal name, address, incorporation details, and tax period beginning and ending dates.
- Property values, receipts, and payroll amounts for the MCTD and New York State columns in Schedule A.
- Applicable prepayment information from Forms CT-300 and CT-400, extension payments from Form CT-5 or CT-5.3, and overpayments credited from other periods or returns.
The form directs you to read Form CT-3-M-I, Instructions for Form CT-3-M, before completing the return.
How to file
- File CT-3-M with your Form CT-3 or CT-3-A.
- Enter your tax period beginning and ending dates.
- Complete the authorized person’s certification, including signature, official title, and date.
- Enter the payment amount from line 12 on line A. Make payment payable to New York State Corporation Tax, attach it where indicated, and detach all check stubs.
The form says to see the instructions for where to file. The supplied text does not include a mailing address or e-file directions.
Common mistakes
- Using this version for an earlier tax period. The 2025 form is only for tax periods beginning on or after January 1, 2025. The form warns that returns for earlier periods will not be processed or considered timely filed, and penalties and interest may result.
- Leaving out the tax period. All filers must enter beginning and ending dates.
- Filing CT-3-M without the main return. The form directs you to file it with Form CT-3 or CT-3-A.
- Missing the overpayment checkbox. Mark an X in the box if you claim an overpayment.
- Leaving check stubs attached. The payment instructions say to detach all check stubs.
Questions people ask
How is the MTA surcharge calculated on this form?
Add lines 1a and 1b to get total New York State franchise tax on line 1. Multiply that total by the MCTD apportionment percentage on line 2. Then multiply the result on line 3 by 30% to calculate the surcharge on line 4.
Where does the MCTD apportionment percentage come from?
It comes from Schedule A, line 83. The form directs you to add the property, receipts, and payroll factors on line 82, then divide by three. If a factor is missing, see the instructions. Enter the percentage on both lines 83 and 2.
What can I do with an overpayment?
The form provides lines to credit an overpayment to New York State franchise tax, credit it to the next period’s MTA surcharge, or request a refund. Each line refers you to the instructions.
Can I update my corporation’s address or phone number online?
Yes. The form says you can update address or phone information online for corporation tax or other tax types. It refers you to Business information in Form CT-1.