Free CT-184-I (Instructions) - New York

New York State Department of Taxation and Finance

Instructions for Forms CT-183 and CT-184

CT-183/184-I

Transportation and Transmission Corporation Franchise Tax Returns
underpayment of estimated tax penalty. The Tax Department will compute the amount of any penalty and notify the corporation of any amount due.

Important reminder to file a complete return: You must complete all required schedules and forms that make up your return, and include all pages of those forms and schedules when you file. Returnsthataremissingrequiredpagesorthathavepageswith missing entries are considered incomplete and cannot be processed, and may subject taxpayers to penalty and interest.

Important information
Reporting requirements for tax shelters -- The Tax Law requires taxpayers to report information about transactions that present the potential for tax avoidance (tax shelters). There are separate reporting requirements for those who use tax shelters and for those who promote the use of tax shelters. For the most recent information on these reporting requirements visit our Web site.

Up-to-date information affecting your tax return
Visit our Web site for tax law changes or forms corrections that occurred after the forms and instructions were printed (see Need help?).

General instructions
· SpecificinstructionsforFormCT-183beginonpage4. · SpecificinstructionsforFormCT-184beginonpage6.

Changes for 2008
Increase in the mandatory first installment of estimated tax -- The Tax Law was amended to provide an increase in the mandatory first installment for taxpayers, other than life insurance corporations filing Forms CT-33 or CT-33-A, and continuing section 186 taxpayers filing Form CT-186, whose preceding year's tax, exclusive of the metropolitan transportation business tax (MTA surcharge), exceeded $100,000. For tax years beginning on or after January 1, 2009, those taxpayers are required to pay a first installment equal to 30% of the preceding year's tax. Additionally, taxpayers who are required to pay their mandatory first installment at the 30% rate and are subject to the MTA surcharge are also required to calculate their estimated tax for the MTA surcharge at 30% of the preceding year's MTA surcharge. The remaining three estimated tax payments are to be adjusted so that the total payments do not exceed 100% of the estimated tax due. The mandatory first installment of estimated tax and estimated MTA surcharge remains at 25% of the preceding year's tax and tax surcharge, respectively, for those taxpayers whose preceding year's tax exceeded $1,000, but was less than or equal to $100,000. Collection costs or fees for tax debts owed to New York State -- The Tax Department has been authorized to charge the taxpayer, as part of the taxpayer's tax debt, any cost or fee imposed or charged by the United States, or any state, for the payment or remittance of a taxpayer's overpayment to satisfy a New York State tax debt. Voluntary Disclosure and Compliance Program -- A Voluntary Disclosure and Compliance Program has been established. The program provides relief from certain penalties and criminal prosecution to eligible taxpayers who come forward and reveal previously undisclosed liabilities. Visit our Web site at www.nystax.gov for additional information. Extension of tax shelter reporting requirements -- The expiration date of the reporting requirements and related administrative provisions concerning the disclosure of certain transactions and related information regarding tax shelters, including those related to New York reportable transactions, has been extended to July 1, 2011. Visit our Web site at www.nystax.gov for additional information. Electronic filing and electronic payment mandate -- Certain tax preparers using tax software to prepare tax documents, and certain taxpayers preparing their own tax documents using tax software, must, for the applicable calendar year and all succeeding calendar years, e-file all documents authorized by the Commissioner to be e-filed. Any tax liability or other amount due required to be paid with a tax document that must be e-filed must also be e-paid. For more information, visit our Web site at www.nystax.gov and click on e-file. Brownfield credits revised -- Numerous changes have been made to the brownfield program tax credits. For additional information, see Forms CT-611, Claim for Brownfield Redevelopment Tax Credit, CT-612, Claim for Remediated Brownfield Credit for Real Property Taxes, and CT-613, Claim for Environmental Remediation Insurance Credit. Form CT-222, Underpayment of Estimated Tax by a Corporation, revised -- Previously, Form CT-222 was used by a corporation to report to the Tax Department the amount of the underpayment of estimated tax penalty the corporation was subject to. Beginning with the 2008 Form CT-222, corporations will file Form CT-222 only to inform the Tax Department that the corporation meets one of the exceptions to the

Filing requirements
With the exception of non-local telephone companies, every taxpayer requiredtofileFormCT-183mustalsofileFormCT-184.Railroadand trucking corporations see Filing requirements for railroad and trucking corporations. Telephone companies see Filing requirements for telephone businesses. ForthepurposesofFormsCT-183andCT-184,thetermcorporation includesanassociationwithinthemeaningofInternalRevenueCode (IRC)section7701(a)(3)(includingalimitedliabilitycompany)anda publiclytradedpartnershiptreatedasacorporationforpurposesofIRC section7704.Thisincludesalldomesticcorporations(thoseincorporated in New York State), as well as any foreign corporations that are doing business, employing capital, owning or leasing property, or maintaining an office in New York State. Generally a corporation, joint-stock company, or association formed for or principally engaged in a transportation or transmission business (such as canal, ferry, express, navigation, transfer, delivery, household moving, ortelegraph)mustfileFormsCT-183andCT-184.Forcorporationsnot required to file these forms, see The following corporations are not required to file Forms CT-183 and CT-184.

Filing requirements for cable television operators
Cable television operators are subject to tax under Tax Law Article 9-A andarenotrequiredtofileFormsCT-183andCT-184,unlesstheycan demonstrate that they are doing business in the same manner as described in the Appellate Division decision of the New York State Supreme Court In the Matter of NewChannels et al v Tax Appeals Tribunal of the Department of Taxation and Finance of the State of New York et al, 279AD2d164,719 NYS2d 182 (3rd Dept2001),lvdenied96NY2d711,727NYS2d697(2001). In that case, the cable operators collected television signals by various means, clarified the signals, assigned them a channel frequency, and transmitted the signals to subscribers through a system of coaxial cables and amplifiers. They had no control over the content of the signals received. They could not dictate the times at which the programs would be shown and they did not sell advertising on the local or premium channels they offered. Their largest capital investments consisted of equipment necessary to receive and transmit television signals to customers, and substantially all of their revenue was derived from subscriber fees. For more information on the filing requirements under Article 9-A, see FormCT-3/4-I,Instructions for Forms CT-4, CT-3, and CT-3-ATT.

Filing requirements for railroad and trucking corporations
Article 9, sections 183 and 184 -- Railroadandtruckingcorporations mayelecttobetaxedunderArticle9,sections183and184,byfiling FormCT-187,Election or Revocation of Election by Railroad and Trucking Corporations To Be Taxable Under Article 9, and marking an X in the Election box. This election must be made by the due date of the first franchise tax returndueunderArticles9,9-A,or32after1997. Article 9-A -- Railroadandtruckingcorporationsthatdonotelecttobe taxed under Article 9 must file under Article 9-A. New York C corporations must file Form CT-3, General Business Corporation Franchise Tax Return, orCT-4,General Business Corporation Franchise Tax Return Short Form,

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andCT-3M/4M,General Business Corporation MTA Surcharge Return, if applicable, and New York S corporations must file Form CT-3-S, New York S Corporation Franchise Tax Return, within 2½ months after the end of the tax year. These corporations, except New York S corporations, may also be included on a combined return on Form CT-3-A, General Business Corporation Combined Franchise Tax Return.

General information
Services. Certain telecommunication providers may also be subject to tax under section 186-a on receipts from sales of water, gas, electricity, steam, or refrigeration. For more details, see Form CT-186-E-I, Instructions for Form CT-186-E.

Final year filing requirements when Article 9 revocations are in effect
Railroadortruckingcorporationsthathaveelectedtobetaxedunder Article9,sections183and184,maymakeaone-timerevocationof thiselectionbyfilingFormCT-187andmarkinganX in the Revocation of election box. The revocation of election must be filed by March 15 of the first year the corporation is not to be taxed under Article 9. (If March 15 falls on a Saturday, Sunday, or legal holiday, the revocation is due on the next business day.) Such revocation will be effective as of January 1 of that year. A revocation filed after March 15 will take effect the following January 1. The following filing requirements apply: Revocation filed on or before March 17, 2009 Since the tax under section 183 is paid in advance, do not file a Form CT-183 in 2009. If you are subject to the MTA surcharge, file a 2008 Form CT-183-M, due on March17,2009. Fileafinal2008FormCT-184(and ifapplicable,FormCT-184-M),due onMarch17,2009. Do not include a mandatory first installment of estimated tax on yourfinalFormCT-184,CT-184-M, or Form CT-5.9, Request for Three-Month Extension to File. Revocation filed after March 17, 2009, and before January 1, 2010 Since the tax under section 183 is paid in advance, file a 2008 Form CT-183, due on March17,2009. If you are subject to the MTA surcharge, file a 2008 Form CT-183-M, due on March17,2009. Filea2008FormCT-184(andif applicable,FormCT-184-M),dueon March17,2009. Include a mandatory first installment of estimated tax on yourFormCT-184,CT-184-M,or Form CT-5.9.

The following corporations are not required to file Forms CT-183 and CT-184:
· Foreign taxicab and omnibus corporations, normally taxable under Article 9-A, that conduct fewer than 12 trips into New York State during thecalendaryeararetaxableunderArticle9,section184,butnotunder Article 9, section 183, as long as they do not otherwise own or lease property or maintain an office in New York State. These corporations must fileFormCT-184-R,Foreign Bus and Taxicab Corporation Tax Return, instead. · Corporations exclusively engaged in the operation of vessels in foreign commerce are exempt from all state and local taxation on their capital stock, franchises, and earnings. · Ferry companies that operate between any of the boroughs of the city of New York under a lease granted by New York City are exempt from taxation. · Aviation corporations (including air freight forwarders acting as principal and like indirect air carriers) are subject to tax underArticle9-AandmustfileFormCT-3orCT-4.See TSB-M-89(10)C, Taxability of Aviation Corporations under Article 9-A. · Any corporation that is an organization defined by Tax Law section 186-e.2(b)(3) and that is principally engaged in providing telecommunication services for the purpose of air safety and navigation, isnotsubjecttotaxundersection184. · Corporations principally engaged in the transportation, transmission, or distribution of gas, electricity, or steam are not subject to tax under sections183and184. Use Form CT-183 to report and pay the franchise tax required by Article 9, section 183. This is an annual tax based on the corporation's allocated capitalstock,oraminimumtaxof$75. Use Form CT-184 to report and pay the franchise tax required by Article 9, section184.Thistaxisbasedonthecorporation'sgrossearningsfromall New York State sources. TaxpayerssubjecttotaxunderTaxLawsections183and184mustfileboth FormsCT-183andCT-184yearly.Unlessexcludedabove,taxpayerswhodo nothavetaxablegrossearningsmuststillfileFormCT-184toshowthatno taxisdueunderTaxLawArticle9,section184.

Filing requirements for telephone businesses
Every corporation, joint-stock company, or association formed for or principally engaged in a telephone business must file Form CT-183, but only those corporations, joint-stock companies, or associations formed for or principally engaged in local telephone businessmustfileFormCT-184. Local telephone business means the provision or furnishing of telecommunication services for hire where the service consists of carrier access service, or originates and terminates within the same local accessandtransportarea(LATA),orLATA-likeRochesternonassociated independent area (LATA-like area). The LATAs and LATA-like areas are those areas that were essentially formed and defined under the Modification of Final Judgement in United States v Western Electric Company (Civil Action No. 82-0192) in the United States District Court for the District of Columbia. Telecommunication services means telephony or telegraphy or any telephone or telegraph service including, but not limited to, any transmission of the following: voice, image, data, information, and paging, through the use of wire, cable, fiber-optic, laser, microwave, radio wave, satellite, or similar media, or any combination thereof. Telecommunication services also includes services that are not telecommunication services as such, but are: (1) ancillary to the provision of telephone service (for example, directory information, call forwarding, caller identification, call waiting, and supplementary services); and (2) services (of whatever nature) that are provided with telecommunication services. The receipts from equipment provided in connection with any telecommunication service (for example, equipment such as beepers, telephones, fax machines,andmodems)arealsosubjecttotaxundersection184. Telecommunication services does not include separately stated charges for a service that alters the substantive (information) content of the message received from that sent. Telecommunication services excludes television or radio programming transmitted to subscribers by cable television service. All telecommunication providers, whether organized in the corporate or individual form (including local telephone service providers) are subject to the excise tax under Tax Law section 186-e, Excise Tax on Telecommunication

When and where to file
The filing period for both forms must be based on a calendar year, regardless of your federal reporting period. This return is due on March 15, following the close of the tax year. If March 15 falls on a Saturday, Sunday, or legal holiday, the return is due on the next business day. Mail to:
NYS CORPORATION TAX PROCESSING UNIT PO BOX 22038 ALBANY NY 12201-2038

Private delivery services -- If you choose, you may use a private delivery service, instead of the U.S. Postal Service, to mail in your return and tax payment. However, if, at a later date, you need to establish the date you filed your return or paid your tax, you cannot use the date recorded by a private delivery service unless you used a delivery service that has been designated by the U.S. Secretary of the Treasury or the Commissioner of Taxation and Finance. (Currently designated delivery services are listed in Publication 55, Designated Private Delivery Services. See Need help? for information on obtaining forms and publications.) If you have used a designated private delivery service and need to establish the date you filed your return, contact that private delivery service for instructions on how to obtain written proof of the date your return was given to the delivery service for delivery. If you use any private delivery service, whether it is a designated service or not, send the forms covered by these instructions to: StateProcessingCenter,431CBroadway,AlbanyNY12204-4836.

Extension of time for filing tax return
If you wish to extend the filing deadline, you may request a three-month extension by filing Form CT-5.9, Request For Three-Month Extension To File, on or before the original due date. An extension of time granted by theInternalRevenueService(IRS)tofileafederalreturndoes not extend the date for filing a New York State return. You may make a request for an

General information
additional three-month extension of time by filing Form CT-5.1, Request For Additional Extension of Time To File.

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the entire installment payment of estimated tax due. For more information, see Form CT-222-I, Instructions for Form CT-222.

Tax basis
Tax Law Article 9, section 183, provides for a franchise tax based on the net value of issued capital stock employed in New York State (see Form CT-183, Schedule D). The net value of issued capital stock may be allocated within and outside New York State. Base the allocation on the gross assets employed in New York State (see Form CT-183, Schedule A). The franchise tax required by section 183 is the highest of the three taxes computed by the following three methods: 1. Allocated value of issued capital stock multiplied by the tax rate of 1.5 mills (.0015). 2. Allocated value of issued capital stock on which dividends are paid at a rateof6%ormore,multipliedbythetaxrateof.375mills(.000375)for each 1% of dividends paid. Apply a rate of 1.5 mills (.0015) to capital stock on which dividends are not paid, or are paid at a rate of less than 6%. 3. Minimumtaxof$75. A combination of tax on capital stock using the tax rate of 1.5 mills and the dividend rate as computed in Schedule E is possible if a corporation has more than one kind of stock (see Form CT-183). Tax Law Article 9, section 184, provides for a tax at the rate of 3/8% (.00375)ofthegrossearningsreceivedfrombusinessconductedin NewYorkStateduringthetaxyear(seeFormCT-184). A railroad not operated by steam, whose property is leased to another railroad,shallpayonlyataxof4.5%ondividendspaidduringthetaxyear thatareinexcessof4%oftheamountofitscapitalstock.Thetaxongross earnings would not apply. ThetaxunderArticle9,section184doesnotapplytoaforeignrailroad, palace car, or sleeping car company, or to a navigation, canal, ferry, steamboat, or other corporation operating vessels if the corporation's only activities in New York State are (1) maintaining an office and employing capital, and (2) owning property used exclusively in interstate or foreign commerce.

Late payment -- Interest -- If you do not pay the tax on or before the original due date (without regard to any extension of time for filing), you must pay interest on the amount of the underpayment from the original due date of the return to the date the tax is paid. Exclude from the interest computation any amount shown as the first installment of estimated tax for next period. Late filing and late payment -- Additional charges
Compute additional charges for late filing and late payment on the amount of tax, minus any payment made on or before the due date (with regard to any extension of time for filing). Exclude from the penalty computation any amount shown as the first installment of estimated tax. A. If you do not file a return when due, or if your request for extension is invalid, add to the tax 5% (.05) per month up to 25% (.25) (section 1085(a)(1)(A)). B. If you do not file a return within 60 days of the due date, the addition to tax in item A above cannot be less than the smaller of $100 or 100% of the amount required to be shown as tax (section 1085(a)(1)(B)). C. If you do not pay the tax shown on a return, add to the tax ½% (.005) per month up to 25% (.25) (section 1085(a)(2)). D. The total of the additional charges in items A and C above may not exceed 5% (.05) for any one month, except as provided for in item B above (section 1085(a)). If you think you are not liable for these additional charges, attach a statement to your return explaining the delay in filing, payment, or both (section 1085). Note: You may compute your penalty and interest by accessing our Web site and clicking on Online Tax Center, or you may call and we will compute the penalty and interest for you (see Need help?).

Tax shelter penalties -- The Tax law also provides for penalties for
failure to disclose certain transactions and related information regarding tax shelters and for the underpayment of taxes due to participation in these shelters. For more information, refer to TSB-M-05(2)C, Disclosure of Certain Transactions and Related Information Regarding Tax Shelters.

Foreign corporations
Maintenance fee -- If you are a foreign corporation (a corporation organized outside of New York State) authorized to do business in New York State under the Business Corporation Law Article 13 or 15-A you must pay an annual maintenance fee of $300 until such time as your authority is surrendered to the Department of State, regardless of whether you are doing business. The fee may be reduced by 25% if the period for which the fee is imposed consists of more than six months but not more than nine months, and by 50% if the period for which the fee is imposed consists of not more than six months. If you do not pay this fee or its equivalent in New York State corporation taxes plus metropolitan transportation business taxes (MTA surcharges), your authorization to do business in New York State may be annulled. Payments of New York State corporation taxes (including the MTA surcharge) under Articles 9, 9-A, and 32 are counted as payments toward the $300 annual maintenance fee. If the corporation is disclaiming taxliability,itmustpaythe$300maintenancefeebyfilingFormCT-245, Maintenance Fee and Activities Return for a Foreign Corporation Disclaiming Tax Liability. ThelicensefeereportedonFormCT-240,Foreign Corporation License Fee Return, is not considered corporation tax and cannot be considered as a payment toward the maintenance fee. License fee -- ForeigncorporationsmustalsofileFormCT-240,whether or not they are authorized to do business in New York State, for the privilege of exercising their corporate franchise or carrying on their business in NewYorkState.FormCT-240mustbefiledwiththecorporation'sfirst franchise tax return, or if the capital stock employed in New York State has increasedsincethelastFormCT-240wasfiled.Paymentofthecorporation franchise tax does not satisfy the license fee obligation.

Penalty for failure to provide information relating to the issuer's allocation percentage -- Tax Law section 1085(o)
provides for a penalty of $500 for failure to provide information needed to compute your issuer's allocation percentage (Form CT-183, Schedule A).

Collection of debts from your refund or overpayment
We will keep all or part of your refund or overpayment if you owe a past-due, legally enforceable debt to a New York State agency, or if you owe a New York City tax warrant judgment debt. We may also keep all or part of your refund or overpayment if you owe a past-due legally enforceable debt to another state, provided that state has entered into a reciprocal agreement with New York State. If we keep your refund or overpayment, we will notify you. A New York State agency includes any state department, board, bureau, division, commission, committee, public authority, public benefit corporation, council, office, or other entity performing a governmental or proprietary function for the state or a social services district. We will refund or apply as an overpayment any amount over your debt. If you have any questions about whether you owe a past-due, legally enforceable debt to a state agency, or to another state, or whether you owe a New York City tax warrant judgment debt, contact the state agency, the other state, or the New York City Department of Finance. ForNewYorkStatetaxliabilitiesonly,call1800835-3554(fromareas outsidetheU.S.andoutsideCanada,call(518)485-6800)orwriteto:NYS Tax Department, Collections and Civil Enforcement Division, W A Harriman Campus,AlbanyNY12227.

Penalty for underpaying estimated tax -- Form CT-184
If you can reasonably expect your New York State franchise tax liability on FormCT-184toexceed$1,000,youmustfileadeclarationofestimatedtax onFormCT-400orCT-400-MN,Estimated Tax for Corporations. We may impose a penalty if you fail to file a declaration of estimated tax or fail to pay

Final return
Mark an X in the Final return box on page 1 of the return, under the form number, only if filing a final tax return for one of the following reasons:

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· voluntary dissolution of a New York corporation (New York Business Corporation Law, section 1001-1003); · surrender of authority by a foreign corporation (New York Business Corporation Law, section 1310); · merger or consolidation (New York Business Corporation Law, sections904,904-a,905,and907); · disposition of assets of a New York corporation (New York Business Corporation Law, section 909(d)); · termination of existence of a foreign corporation (New York Business Corporation Law, section 1311); or · liquidationunderIRCsections332,333,334,and337. See the Voluntary dissolution and surrender of authority and liability for taxes and fees section of these instructions, and also Publication 110, Information and Instructions for Termination of Business Corporations, for the proper procedures to follow in terminating your business. In the case of a merger or consolidation, only the non-surviving corporation marks the Final return box. The return will be treated as a final return if your business is terminated with the Department of State, and the return covers the tax period from the last return filed to the date of termination. Foreignauthorizedcorporations:refertoFormCT-245ifyouaredisclaiming tax liability but want to continue to be authorized to do business in New York State. Do not mark the Final return box if you are only changing the type of returnthatyoufile(forexample,changingfromFormsCT-183andCT-184 to Form CT-3). If you have terminated business since March 2008, do not file a final Form CT-183. The tax under section 183 is paid in advance.

Instructions for Form CT-183
Employer identification number, file number, and other identifying information -- For us to process your corporation tax forms it is important that we have the necessary identifying information including your current address. Keep a record of that information and include it on each corporation tax form mailed. If you use a paid preparer or accounting firm, make sure they use your complete and accurate identifying information when completing all forms. Whole dollar amounts -- You may elect to show amounts in whole dollars ratherthandollarsandcents.Roundanyamountfrom50centsthrough 99centstothenexthigherdollar.Roundanyamountlessthan50centsto the next lower dollar. Negative amounts -- Show any negative amounts with a minus (-) sign. Percentages -- When computing allocation percentages, convert decimals intopercentagesbymovingthedecimalpointtwospacestotheright.Round percentages to four decimal places. Example: 5,000/7,500 = 0.6666666 = 66.6667%. Entering dates -- Unless you are specifically directed to use a different format, enter dates in the mm-dd-yy format (using dashes and not slashes). Third-party designee -- If you want to authorize another person (third-party designee) to discuss this tax return with the New York State Tax Department, mark an X in the Yes box in the Third-party designee area of your return. Also print the designee's name, phone number, and any five-digit number the designee chooses as his or her personal identification number (PIN). If you want to authorize the paid preparer who signed your return to discuss the return with the Tax Department, print the preparer's name in the space for the designee's name and enter the preparer's phone number in the space for the designee's phone number. You do not have to provide the other information requested. If you do not want to authorize another person, mark an X in the No box. If you mark the Yes box, you are authorizing the Tax Department to discuss with the designee any questions that may arise during the processing of your return. You are also authorizing the designee to: · givetheTaxDepartmentanyinformationthatismissingfromyourreturn; · calltheTaxDepartmentforinformationabouttheprocessingofyour return or the status of your refund or payment(s); and · respondtocertainTaxDepartmentnoticesthatyousharedwiththe designee about math errors, offsets, and return preparation. The notices will not be sent to the designee. You are not authorizing the designee to receive your refund check, bind you to anything (including any additional tax liability), or otherwise represent you before the Tax Department. If you want the designee to perform those services for you, you must file Form POA-1, Power of Attorney, making that designation with the Tax Department. Copies of statutory tax notices or documents (such as a Notice of Deficiency) will only be sent to your designee if you file Form POA-1. You cannot change the PIN. The authorization will automatically end on the due date (without regard to extensions) for filing your next year's tax return. Signature -- The return must be certified by the president, vice president, treasurer, assistant treasurer, chief accounting officer, or other authorized by the taxpayer corporation. The return of an association, publicly traded partnership, or business conducted by a trustee or trustees must be signed by a person authorized to act for the association, publicly traded partnership, or business. If an outside individual or firm prepared the return, the signature of the person and the name, address, and identification number of the firm must be included. Failure to sign the return will delay the processing of any refunds and may result in penalties.

Voluntary dissolution and surrender of authority and liability for taxes and fees
A domestic corporation (incorporated in New York State) is generally liable for corporate franchise taxes for each fiscal or calendar year, or part thereof, during which it is incorporated, regardless of whether it carries on any activity. For example, a person who intends to go into business organizes a new corporation under the New York Business Corporation Law for the purpose of operating the new business as a corporation. However, the business is never started and the corporation never conducts any business. Under such circumstances, the corporation would usually be liable for franchise taxes for each tax year until it is formally dissolved with the Department of State. A foreign corporation (incorporated outside New York State) is liable for franchise taxes during the period in which it does business, employs capital, owns or leases property, or maintains an office in New York State. In addition, a foreign corporation that is authorized to do business in New York State is also liable for payments of its annual maintenance fee until such time as it surrenders to the Department of State its authority to do business, regardless of whether it does business, employs capital, owns or leases property, or maintains an office in the state. You may count the franchise tax as a payment against the maintenance fee. The procedure for obtaining a voluntary dissolution or surrender of authority and the forms that are required to be filed with this department are set forth in Publication 110. (See Need help? )

Completing your tax return
Amended return -- If you are filing an amended return, please mark an X in the Amended return box on the top of page 1. Change of address -- If your address has changed, please enter your new address in the appropriate area and mark an X in the box below the address so that we can update your address for this tax type. Do not mark this box for any change of business information other than for your address. Change of business information -- You must report any changes in your business name, ID number, mailing address, physical address, telephone number, or owner/officer information on Form DTF-95, Business Tax Account Update. If only your address has changed, you may use Form DTF-96, Report of Address Change for Business Tax Accounts, to correct your address for this and all other tax types. You can get these forms from our Web site, or by fax or phone. See Need help?.

Instructions for Form CT-183
Metropolitan transportation business tax (MTA surcharge) -- Any corporation taxable under Article 9, section 183, that does business, employs capital, owns or leases property, or maintains an office in the Metropolitan Commuter Transportation District (MCTD) must file Form CT-183-M, Transportation and Transmission Corporation MTA Surcharge Return, and pay a metropolitan transportation business tax surcharge on business done in the Metropolitan Transportation Authority

Instructions for Form CT-183
region. The MCTD includes the counties of New York, Bronx, Kings, Queens, Richmond,Dutchess,Nassau,Orange,Putnam,Rockland,Suffolk,and Westchester. If you do not do business in the MCTD, disclaim liability for the MTA surcharge by answering No to the question above line A.

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Line 16b -- If you are claiming a refund of tax credits, enter the total amount and attach the appropriate tax credit form(s). Do not include this amount on line 5. Line 16c -- If you are applying an amount of tax credits as an overpayment to the next tax period, enter that amount and attach the appropriate tax credit form(s). Do not include this amount on line 5.

Tax computation
Line A -- Make your check or money order payable in United States funds. We will accept a foreign check or foreign money order only if payable through a United States bank or if marked Payable in U.S. funds. Line 5 -- Mark an X in the appropriate box(es) in the summary of credits section on Form CT-183, above line 83. Enter on line 5 the total amount of tax credits that you are applying against this year's tax from the following forms (attach the form(s) to your return): FormCT-40, FormCT-41, FormCT-43, Claim for Alternative Fuels Credit Claim for Credit for Employment of Persons with Disabilities Claim for Special Additional Mortgage Recording Tax Credit

Schedule A -- Allocation percentage/issuer's allocation percentage
Part 1 -- General transportation and transmission corporations
Line 17 -- Accounts receivable are considered located where controlled. Line 18 -- If the assets of any company whose stock is owned by this corporation are employed both within and outside New York State, you may apportion your holdings on the basis of percentage of employment by the issuer of the stock. Line 19 -- Bonds, loans, and other securities are considered located where employed. Line 22 -- Enter the value of all other assets located in New York State that are reflected on your balance sheet, except the value of vehicles. Determine the value of vehicles allocated to New York State (column A) by multiplying themileageallocationpercentagefromFormCT-184,line21,bythetotal value of the vehicles. Cable television operators allocate the value of vehicles by using the ratio of gross receipts from providing cable service to serviceaddresseswithinNewYorkState,asreportedonFormCT-184,line 46,togrossreceiptsfromprovidingcableservicetoallserviceaddresses. Line 23 --Addlines17through22.ThecolumnBtotalmustequalthe amount of gross assets shown on your balance sheet, except for cash and investments in United States obligations.

FormCT-243, Claim for Biofuel Production Credit FormCT-249, Claim for Long-Term Care Insurance Credit Form CT-259, Form CT-611, Form CT-612, Form CT-613, Form CT-631, Claim for Fuel Cell Electric Generating Equipment Credit Claim for Brownfield Redevelopment Tax Credit Claim for Remediated Brownfield Credit for Real Property Taxes Claim for Environmental Remediation Insurance Credit Claim for Security Officer Training Tax Credit

Form DTF-630, Claim for Green Building Credit If you are claiming a credit for which no specific box is provided, mark an X in the Other credits box and attach the appropriate form(s). Do not include on line 5 any amount of credit that will be carried over, refunded, or applied as an overpayment to the next tax period. Credits for which you are requesting a refund are reported on line 16b. Credits that you are applying as an overpayment to the next tax period are reported on line 16c. These credits may not reduce your tax below the minimum tax. You may apply any unused credit that remains after applying the credit to yourfranchisetaxagainstthetaxdueundersection184(FormCT-184). When claiming more than one credit, you must apply them against your tax in the following order: 1. Noncarryover credits that are not refundable 2. Carryover credits that are of limited duration 3. Carryover credits that are of unlimited duration 4.Refundablecredits The following credits are carryover credits of unlimited duration: alternative fuels; employment of persons with disabilities; special additional mortgage recording tax; long-term care insurance; green building. The brownfield redevelopment tax credit, the environmental remediation insurance credit, the remediated brownfield credit for real property taxes, the security officer training tax credit, and the biofuel production credit are refundable. Line 6 -- Foreign authorized corporations only: If the total due with your taxreturns--FormsCT-183,CT-183-M,CT-184,CT-184-M,CT-184-R, CT-186-E, CT-186-EZ, CT-186-P, and CT-186-P/M -- for December 31, 2008, is less than $300, add the difference to the tax due on this form and enter the total, 300, on this line. Attach the computation. Example: Form CT-183, Minimum tax, 12/31/08 Form CT-184, Tax for 12/31/08 MTA surcharge for Forms CT-183-M and CT-184-M Total Maintenance fee for 2008 Enter 300 on Form CT-183, line 6. $ 75 125 34 234 $300

Part 2 -- Corporations operating vessels not exclusively engaged in foreign commerce
Line 25 -- Working days are days during which a vessel is sufficiently staffed for the transportation of persons or cargo, or when it has cargo aboard. Compute for each vessel the working time in New York State territorial waters and the working time everywhere in hours and minutes. At the end of the year, total the time for all vessels, and convert to days. Instead of records indicating actual time in New York State territorial waters, you may compute time from records showing when vessels passed the Ambrose Light Station on the way in and out of port.

Schedules B and C -- Information required in these two schedules must be the same information that appears on your balance sheet. Attach a copy of your balance sheet. Schedule D -- Computation of tax based on the net value of issued capital stock
Tax based on net value as shown on your balance sheet is the largest of the three taxes, computed by the following three methods of valuing stock: 1. Total number of shares of stock outstanding as of December 31, 2008, multiplied by the net value per share of stock outstanding as of December31,2008,butnotlessthan$5pershare(lines47 through49). 2. Total number of shares of stock outstanding as of December 31, 2008, multiplied by the average price at which they were sold during the year (lines 50 through 52). 3. The difference between your assets and liabilities (lines 53 through 55).

Schedule E -- Computation of tax if dividend rate is 6% or more on some or all classes of capital stock
Local telephone companies -- Local telephone companies with no more than 1 million access lines in New York State are not subject to the excess dividends tax imposed under Tax Law Article 9, section 183. Do not complete Schedule E if you are a local telephone company with no more than 1 million access lines in New York State.

Part 1, Column B
Compute the value of each class of par value stock by multiplying the par value by the number of shares of such stock issued and outstanding as of December 31, 2008. Do not include any additional paid-in capital, premium,

Lines 9 and 10 -- If you are not filing this return on time, you must pay interest and additional charges (see Late payment -- Interest and Late filing and late payment -- Additional charges).

Page 6 of 8 CT-183/184-I (2008)
or discount on the issuance of par value stock, or any capital arising from appreciation of assets, amounts not contributed by the stockholder, or retained earnings. Compute the value of each class of stock without nominal or par value by multiplying the amount paid for the no-par-value stock, including any additional paid-in capital, premium, or discount on the issuance of the stock, by the number of shares issued and outstanding as of December 31, 2008. Do not include any capital arising from appreciation of assets, amounts not contributed by the stockholder, or retained earnings.

Instructions for Form CT-184

Instructions for Form CT-184
All transportation and transmission corporations and associations subject to taxunderArticle9,section184,mustfileFormCT-184andpaythetaxdue on gross earnings or dividends, whichever is appropriate. All transportation and transmission corporations and associations must file FormCT-184evenifnotaxisdue.Enterzeroswhereappropriateonlines1 through14andfilethesignedreturnwithFormCT-183. Metropolitan transportation business tax (MTA surcharge) -- Any corporationtaxableunderArticle9,section184,thatdoesbusiness, employs capital, owns or leases property, or maintains an office in the Metropolitan Commuter Transportation District (MCTD) must file FormCT-184-M,Transportation and Transmission Corporation MTA Surcharge Return, and pay an MTA surcharge on business done in the Metropolitan Transportation Authority region. The MCTD includes the countiesofNewYork,Bronx,Kings,Queens,Richmond,Dutchess,Nassau, Orange,Putnam,Rockland,Suffolk,andWestchester.Answerthequestions onpage1ofFormCT-184bymarkinganX in the appropriate box(es). If you do not do business in the MCTD, disclaim liability for the MTA surcharge by answering No to the second question.

Part 2 -- Tax computation
If you paid a 6% or more dividend on all classes of issued capital stock, completelines61through69,andline75.Youdonotneedtocomplete lines70through74. If you did not pay a 6% or more dividend on all classes of stock, compute a tax on the dividend based on the value of the stock on which the dividend of 6%ormorewaspaidbycompletinglines57,58,and59plusatax,atthe capital-stock rate, on the remaining value of all capital stock by completing lines70through74.Alsocompleteline75. Lines 70 through 74 -- The class of capital stock on which the dividend was paid determines the remaining value of all capital stock. If the 6% or greater dividend was paid on preferred stock, the remaining value of all capital stock is retained earnings plus common stock, as retained earnings are normally associated with common stock. Thus in this instance retained earningswouldbeincludedonline70.SeeExample 1. If the 6% or greater dividend was paid on common stock, the remaining valueofallcapitalstockispreferredstock.Retainedearningswouldnotbe includedonline70.SeeExample 2. The following examples illustrate how the dividend rates and remaining value of capital stock are computed. Example 1: Dividend paid on preferred stock Par value of common stock Par value of preferred stock Retained earnings Dividend paid on preferred stock Dividend rate ($3,300 ÷ $50,000) 6.6 × .000375 (tax rate of 3/8 mill) Tax ($50,000 × .002475) Remaining value of issued capital stock (common stock plus retained earnings: $90,000 × .0015) Total tax Example 2: Dividend paid on common stock Par value of common stock Par value of preferred stock Retained earnings Dividend paid on common stock Dividend rate ($3,000 ÷ $10,000) 30 × .000375 (tax rate of 3/8 mill) Tax ($10,000 × .01125) Remaining value of issued capital stock (preferred stock only; $50,000 × .0015) Total tax $10,000 50,000 80,000 3,300 6.6% .002475 $123.75 135.00 $258.75 $10,000 50,000 80,000 3,000 30% .01125 $112.50 75.00 $187.50

Tax computation
Line A -- Make your check or money order payable in United States funds. We will accept a foreign check or foreign money order only if payable through a United States bank or if marked Payable in U.S. funds. Line 5 -- Mark an X in the appropriate box(es) in the summary of credits sectiononFormCT-184,aboveline69.Enteronline5thetotalamountof tax credits that you are applying against this year's tax from the following forms (attach the form(s) to your return): FormCT-40, FormCT-41, Claim for Alternative Fuels Credit Claim for Credit for Employment of Persons with Disabilities Claim for Special Additional Mortgage Recording Tax FormCT-43, Credit FormCT-243, Claim for Biofuel Production Credit FormCT-249, Claim for Long-Term Care Insurance Credit Form CT-259, Claim for Fuel Cell Electric Generating Equipment Credit Form CT-611, Claim for Brownfield Redevelopment Tax Credit Form CT-612, Form CT-613, Form CT-631, Claim for Remediated Brownfield Credit for Real Property Taxes Claim for Environmental Remediation Insurance Credit Claim for Security Officer Training Tax Credit

Form DTF-630, Claim for Green Building Credit If you are claiming a credit for which no specific box is provided, mark the Other credits box and attach the appropriate form(s). Do not include on line 5 any amount of credit that will be carried over, refunded, or applied as an overpayment to the next tax period. Credits for which you are requesting a refund are reported on line 19b. Credits that you are applying as an overpayment to the next tax period are reported on line 19c. You may apply any unused credit that remains after applying the credit to yourfranchisetaxundersection183againstthetaxdueundersection184 (FormCT-184). When claiming more than one credit, you must apply them against your tax in the order specified in the instruction for Form CT-183, line 5. Line 7b -- If the total tax on line 6 exceeds $1,000, but is not greater than $100,000, enter 25% (.25) of line 6. If line 6 exceeds $100,000, enter 30% (.30) of line 6. Line 8 -- Foreign authorized corporations only: if the total tax due with your2008taxreturns--FormsCT-183,CT-183-M,CT-184,CT-184-M, CT-184-R,CT-186-E,CT-186-EZ,CT-186-P,andCT-186-P/M--islessthan $300, see instructions for Form CT-183, line 6. Line 11 -- Form CT-222, Underpayment of Estimated Tax by a Corporation, is filed by a corporation to inform the Tax Department that the corporation meets one of the exceptions to the underpayment of estimated tax penalty pursuant to Tax Law section 1085(d).

Parts 3 and 4
Corporations operating vessels not exclusively engaged in foreign commerce must compute the dividend rate on paid-in capital for all classes of stock. This includes all amounts paid for the stock. It does not include capital from appreciation of assets, amounts not contributed by the stockholder, or retained earnings.

Schedule F -- Composition of prepayments
If you need more space, write see attached in this section and attach a separate sheet showing all relevant prepayment information. Transfer the totalshownontheattachedsheettoline7. Line 83 -- Enter the amount of credits that are refund eligible claimed on line 5 against your current year's franchise tax. Do not include any amount of credits actually requested as a refund on line 16b or requested as an overpayment credited to next year's tax on line 16c.

Instructions for Form CT-184
Line 12 -- Interest -- see Late payment -- Interest information. Compute onamountfromline10minusline7aor7b. Line 13 -- See Late filing and late payment -- Additional charges. Compute onamountfromline10minusline7aor7b. Line 19b -- If you are claiming a refund of tax credits, enter the total amount and attach the appropriate tax credit form(s). Do not include this amount on line 5. Line 19c -- If you are applying an amount of tax credits as an overpayment to the next tax period, enter that amount and attach the appropriate tax credit form(s). Do not include this amount on line 5.

CT-183/184-I (2008) Page 7 of 8
· interstategrossoperatingrevenueallocatedtoNewYorkState · foreigngrossoperatingrevenueallocatedtoNewYorkState Intrastate gross operating revenue includes receipts from the sale or furnishing of intrastate telegraph services. Compute interstate and foreign gross operating revenue allocated to New York State by using either the accounting rule method or the formula rule method. Interstate and foreign gross operating revenue includes revenues (that is, receipts) allocated to New York State from the sale or furnishing of interstate and foreign telegraph services. In determining gross operating revenue, receipts include cash, credits, and property of any kind or nature, without any deductions for the cost of property sold, the cost of materials used, labor, services, or other costs, interest or discount paid, or any other expense. Gross operating revenue from telegraph services includes receipts such as the following: · miscellaneousreceiptsfromcommissions,rentreceipts,generalservice receipts, license receipts, and other miscellaneous receipts · anyothertransmissionreceipts Deductions allowed from receipts comprising gross operating revenue include uncollectible accounts, as well as taxes imposed by New York State or its municipalities or the federal government, when you are collecting taxes for the taxing authority (for example, state and local sales taxes, or federal excise taxes). Line 27 -- Enter 100% of receipts that comprise intrastate gross operating revenue from telegraph services wholly within New York State. If you employ a Uniform System of Accounts as prescribed for federal or state regulatory purposes, enter the amount of receipts that comprise gross operating revenue as reflected in these accounts. Lines 28 and 29 -- Use the accounting rule method to allocate interstate and foreign gross operating revenue if you employ a Uniform System of Accounts as prescribed for federal or state regulatory purposes, and these accounts reflect the amount of gross operating revenue from interstate and foreign services attributable to New York State. Enter the amount of receipts that comprise interstate and foreign gross operating revenue from those accounts.

Schedule A -- Mileage allocation -- Transportation over the road
Taxpayerssubjecttotaxundersection184,except telephone corporations, telegraph corporations, and cable television operators, complete Schedule A and Schedule D to allocate gross earnings. Telephone corporations complete Schedule B and Schedule D. Telegraph corporations complete Schedule C and Schedule D. Cable television operators complete Schedule D. Transportation over the road -- If no allocation is claimed, enter 100% on line 21. Your gross receipts must be allocated using the mileage allocation. The mileage allocation is a percentage based on the number of revenue miles traveled within New York State compared to the total revenue miles traveled everywhere (do not include nonrevenue miles, such as deadheading).

Schedule B -- Corporations principally engaged in local telephone business
Line 22 -- Enter gross revenue from all telephone services, including receipts of cash, credits, and property of any kind or nature, without any deductions for the cost of property sold, the cost of materials used, labor, services, or other costs, interest, or discount paid, or any other expense. Examples of telephone services receipts include the following: · AllchargesforcarrieraccessservicesprovidedinNewYorkState. · Localservicesreceiptsfromsubscriber'sstations,publictelephones, service stations, local private lines, and other local service receipts. · Intrastatetollservicereceipts,tollprivatelineservices,andothertoll service receipts for calls that originate and terminate in New York State, and any other telephone receipts, including receipts from the transmission of voice, data, image, information, and paging, where the transmission originates and terminates in New York State. · Interstateandinternationaltollservicereceipts,tollprivatelineservices, and other toll service receipts for calls that originate or terminate in New York State, and any other telephone receipts, including receipts from the transmission of voice, data, image, information, and paging, where the transmission originates or terminates in New York State. · Receiptsfromservicesthatareancillarytotheprovisionof telecommunication services, such as directory information, call forwarding, caller identification, call waiting, and supplementary services provided in New York State. · Receiptsfromequipmentprovidedinconnectionwithany telecommunication service in New York State. · Receiptsfromincidentalservicesprovidedinconnectionwithany telecommunication service provided in New York State. Gross operating revenue from telephone services does not include taxes imposed by New York State or its municipalities or the federal government, where you are collecting the taxes for the taxing authority (for example, state and local sales taxes or federal excise taxes). Deductions allowed from receipts comprising gross operating revenue include uncollectible accounts.

Formula rule allocation method
Lines 31 through 38 -- Use the formula rule method to allocate interstate and foreign gross operating revenue if you do not employ a Uniform System of Accounts as prescribed for federal or state regulatory purposes, or if the accounting rule method does not properly reflect the amount of gross operating revenue from interstate and foreign transmission services attributable to New York State. Line 31 -- Enter the average value of real property you owned and used in connection with interstate or foreign telegraph services. In column A, enter the average value of property physically located in New York State. In column B, enter the average value of all property wherever located. Average value is the cost of real property without allowance for depreciation or amortization. It is generally computed on a quarterly basis, but you may use a more frequent basis such as monthly, weekly, or daily. Use the same method of valuation for real property within New York State and everywhere. Line 32-- Enter the average value of real property rented to you that you used in connection with interstate or foreign telegraph services. In column A, enter the average value of property physically located in New York State. In column B, enter the average value of all property wherever located. Determine the average value of real property rented to you by multiplying gross rents payable during the period covered by this return by eight. Gross rents include any amount payable as rent or in lieu of rent, such as interest, insurance, taxes, and repairs, plus amortization of leasehold improvements that revert to the lessor at the termination of the lease. Line 33 -- Enter the average value of tangible personal property you owned that you used in connection with interstate or foreign telegraph services. In column A, enter the average value of property physically located in New York State. In column B, enter the average value of all property wherever located. Tangible personal property is physical personal property, such as machinery, tools, implements, goods, wares, and merchandise. It does not include money, deposits in banks, shares of stock, bonds, notes, credits, or evidences of an interest in property or debt, or intangible assets. Average value is the cost of tangible personal property without allowance for

Schedule C -- Allocation of gross operating revenue from telegraph corporations
Telegraph companies that sell or furnish telegraph transmission services in New York State must complete Schedule C and compute gross operating revenue. Gross operating revenue includes the following: · intrastategrossoperatingrevenue

Page 8 of 8 CT-183/184-I (2008)
depreciation or amortization. It is generally computed on a quarterly basis, but you may use a more frequent basis such as monthly, weekly, or daily. Use the same method of valuation for tangible personal property both within New York State and everywhere. Line 34 -- Enter the average value of tangible personal property rented to you that you used in connection with interstate or foreign telegraph services. In column A, enter the average value of property physically located in New York State. In column B, enter the average value of all property wherever located. Determine the average value of tangible personal property rented to you by multiplying gross rents payable during the period covered by this return by eight. See line 32 instructions for definition of gross rents. Line 35 -- Enter the average value of intangible assets owned within New York State and everywhere that are used in connection with interstate or foreign telegraph services. Intangible assets include, but are not limited to, such items as patents, franchises, and copyrights. Average value is the cost of intangible assets without allowance for depreciation or amortization. It is generally computed on a quarterly basis, but you may use a more frequent basis such as monthly, weekly, or daily. However, you must use the same method of valuation for intangible assets within New York State and everywhere. Determine intangible assets to be within or outside New York State by allocating them to your home office. Line 36 -- Enter the average value of extraterrestrial property within New York State and everywhere that is used in connection with interstate or foreign telegraph services. Extraterrestrial property refers to property such as communication satellites whether owned, rented, or leased. Average value is the cost without allowance for depreciation or amortization or, if rented, the gross rental times eight. To determine the average value of extraterrestrial property within New York State, multiply the average value of extraterrestrial property everywhere by a percentage determined as follows: Average value of satellite repeater facilities, earth stations, or other satellite communication facilities within New York State used in connection with interstate or foreign transmission services. divided by Average value of satellite repeater facilities, earth stations, or other satellite communication facilities everywhere used in connection with interstate or foreign transmission services. Line 39 -- Enter the amount of receipts that comprise gross operating revenue from interstate telegraph transmission services, and multiply by the formula rule allocation percentage from line 38. Line 40 -- Enter the amount of receipts that comprise gross operating revenue from foreign telegraph transmission services, and multiply by the formula rule allocation percentage from line 38.

Instructions for Form CT-184
Line 51 -- Enter rental income received from use of real or tangible personal property within New York State. If tangible personal property is rented in New York State but used outside the state, include the rental income as gross earnings in New York State. Line 52 -- Enter the amount of interest and dividends received from investments in other corporations and interest-bearing cash accounts. Allocate the interest and dividends to the home office where the item is held, managed, and controlled. Line 53 -- Compute the profit on the sale or exchange of real and personal property on the basis of the original cost minus any expenses incurred in making the sale (such as advertising), not book value. Gain is allocated based on where the property is located or used. Line 54 -- Enter the gains from the sale or exchange of United States and New York State government securities. Compute gain on the basis of original cost. You may deduct brokerage expenses. You may not reduce capital gains by capital losses. You may not use capital losses to reduce other receipts. Allocate gains to the home office unless the security is held, managed, and controlled by an office outside the home office's state. Line 55 -- Include on this line gross receipts from all other sources within New York State, including gross receipts received by freight forwarders. Attach a statement showing the method of allocation.

Schedule F -- Composition of prepayments
If you need more space, write see attached in this section and attach a separate sheet showing all relevant prepayment information. Transfer the total shown on the attached sheet to line 9. Line 69 -- Enter the amount of credits that are refund eligible claimed on line 5 against your current year's franchise tax. Do not include any amount of credits actually requested as a refund on line 19b or requested as an overpayment credited to next year's tax on line 19c.

Your rights under the Tax Law
TheTaxpayerBillofRightsrequires,inpart,thattheTaxDepartment advise you, in writing, of your rights and obligations during an audit, when appealing a Tax Department decision, and when your appeal rights have been exhausted and you need to understand the Tax Department's enforcement capabilities. For a complete copy of the information contained in all of these statements, see Publication 131, Your Rights and Obligations Under the Tax Law. For a copy, access our Web site or call (see Need help?).

Need help?
Internet access: www.nystax.gov (for information, forms, and publications) Fax-on-demand forms: To order forms and publications: Corporation Tax Information Center: From areas outside the U.S. and outsideCanada: Text Telephone (TTY) Hotline (for persons with hearing and speechdisabilitiesusingaTTY): 1800748-3676 1800462-8100 1 888 698-2908 (518)485-6800 1800634-2110

Schedule D -- Tax computation based on gross earnings from business in New York State
Line 44 -- Enter total gross receipts earned from trucking services everywhere, and multiply by the mileage allocation percentage computed on line 21. Cost of materials subsequently resold to customers may be deducted from gross receipts. Line 46 -- Cable television operators: If all of your subscribers are in New York State, enter your gross receipts from all subscribers. If you provide cable service to service addresses outside of New York State, enter only your gross receipts from service addresses within New York State. Line 49 -- Enter gross receipts from water transportation business both originating and terminating within New York State. Allocate receipts from business beginning and ending in New York State but passing through another state or country (loop traffic). To allocate, multiply revenue from water transportation by a percentage, where the numerator is miles in New York State, and the denominator is miles everywhere. Attach your computation. Line 50 -- Enter gross receipts from railroad transportation business both originating and terminating within New York State. Allocate receipts from business beginning and ending in New York State but passing through another state or country (loop traffic). To allocate, multiply revenue from railroad transportation by a percentage, where the numerator is miles in New York State, and the denominator is miles everywhere. Attach your computation.

Privacy notification -- The Commissioner of Taxation and Finance may collect and maintain personal information pursuant to the New York State Tax Law, including but notlimitedto,sections5-a,171,171-a,287,308,429,475,505,697,1096,1142,and 1415ofthatLaw;andmayrequiredisclosureofsocialsecuritynumberspursuantto 42USC405(c)(2)(C)(i). This information will be used to determine and administer tax liabilities and, when authorized by law, for certain tax offset and exchange of tax information programs as well as for any other lawful purpose. Information concerning quarterly wages paid to employees is provided to certain state agencies for purposes of fraud prevention, support enforcement, evaluation of the effectiveness of certain employment and training programs and other purposes authorized by law. Failure to provide the required information may subject you to civil or criminal penalties, or both, under the Tax Law. ThisinformationismaintainedbytheDirectorofRecordsManagementandData Entry,NYSTaxDepartment,WAHarrimanCampus,AlbanyNY12227;telephone 1 800 225-5829. From areas outside the United States and outside Canada, call (518)485-6800.