Free CT-184 (Fill-in) - New York

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CT-184 Transportation and Transmission Corporation
Franchise Tax Return on Gross Earnings
Final return Amended return

New York State Department of Taxation and Finance

Tax Law -- Article 9, Section 184
File number Business telephone number

For calendar year 2008
If you claim an overpayment, mark an X in the box Trade name/DBA

Employer identification number

(
Legal name of corporation

)
State or country of incorporation

Mailing name (if different from legal name above)

Date received (for Tax Department use only)

c/o
Number and street or PO box Date of incorporation

City

State

ZIP code

Foreign corporations: date began business in NYS

NAICS business code number (from federal return)

If address above is new, mark an X in the box

Principal business activity

If your name, employer identification number, address, Audit (for Tax Department use only) or owner/officer information has changed, you must file Form DTF-95. If only your address has changed, you may file Form DTF-96. You can get these forms from our Web site, by phone, or by fax. See Need help? in the instructions.

Attach a copy of your federal return. You must also file Form CT-183, Transportation and Transmission Corporation Franchise Tax Return on Capital Stock.

-- Is the corporation organized under New York State Transportation Corporations Law? ........................... Yes -- Do you do business, employ capital, own or lease property, or maintain an office in the Metropolitan Commuter Transportation District? If Yes, you must file Form CT-184-M ............................. Yes -- Have you been audited by the IRS in the past 5 years? Yes No If Yes, list years: A. Pay amount shown on line 14. Make payable to: New York State Corporation Tax Attach your payment here. Detach all check stubs. (See instructions for details.) A.

No No
Payment enclosed

Tax Computation (see Form CT-183/184-I, Instructions for Forms CT-183 and CT-184)
1 2 3 4 5 6 7a 7b 8 9 10 11 12 13 14 15 16 17 18 19a 19b 19c Gross earnings from line 56 ............................................................................................................ Tax rate ............................................................................................................................................. Tax on gross earnings (multiply line 1 by line 2) .................................................................................. Tax on certain railroad dividends (from line 62) ................................................................................. Tax credits (see instructions) .............................................................................................................. Total tax (subtract line 5 from appropriate tax on line 3 or line 4) ............................................................. First installment of estimated tax for the next period: If you filed an application for extension, enter amount from Form CT-5.9, line 2 ............................. If you did not file Form CT-5.9 and line 6 is over $1,000, see instructions ....................................... Total (add lines 6 and 7a or 7b; foreign authorized corporations see instructions) ........................................ Total prepayments from line 68 ........................................................................................................ Balance (if line 9 is less than line 8, subtract line 9 from line 8; otherwise, enter 0) ...................................... Estimated tax penalty (see instructions; mark an X in the box if Form CT-222 is attached) ............ Interest on late payment (see instructions) ........................................................................................ Late filing and late payment penalties (see instructions) .................................................................... Balance due (add lines 10 through 13 and enter here; enter the payment amount on line A above) ................. Overpayment (if line 8 is less than line 9, subtract line 8 from line 9; otherwise, enter 0) .............................. Overpayment to be credited to the next period ................................................................................ Balance of overpayment (subtract line 16 from line 15) ....................................................................... Overpayment to be credited to Form CT-184-M .............................................................................. Overpayment to be refunded (subtract line 18 from line 17) ................................................................ Refund of unused tax credits (see instructions) ................................................................................. Tax credits to be credited as an overpayment to the next tax period (see instructions) ..................... 1. 2. 3. 4. 5. 6. 7a. 7b. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19a. 19b. 19c. B -- Everywhere .00375

Schedule A -- Mileage allocation -- Transportation over the road (see instructions)
A -- New York State 20 Revenue miles ..................................................................................................... 21 Allocation percentage (divide line 20, column A, by column B, and express as a percentage; enter on the appropriate line of Schedule D) .......................................... 20. 21. %

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Schedule B -- Corporations principally engaged in local telephone business
22 Total New York State gross operating revenue from telephone services (see instructions) ................. 22. 23 One hundred percent of separately charged inter-LATA, interstate, and international telecommunication services sold to customers for ultimate consumption .............................................................. 23. 24 Thirty percent of separately charged intra-LATA toll service (including interregional calling plan services) sold to customers for ultimate consumption .............................................................. 24. 25 Subtotal (add lines 23 and 24) ................................................................................................................ 25. 26 Total New York State gross operating revenue of a local telephone business subject to tax (subtract line 25 from line 22; enter here and on line 47) .......................................................................... 26.

Schedule C -- Allocation of gross operating revenue from telegraph corporations (see instructions)
27 Intrastate gross operating revenue -- 100% of New York State receipts .......................................... 27.

Allocation -- Accounting rule method
28 Interstate gross operating revenue allocated to New York State ..... 28. 29 Foreign gross operating revenue allocated to New York State ........ 29. 30 Total allocated interstate and foreign gross operating revenue (add lines 28 and 29; attach report filed with New York State Public Service Commission) ............................................................................

30.

Allocation -- Formula rule method

A B Include only property used in connection New York State Everywhere with interstate transmission, foreign transmission, or both 31 Average value of real property owned..... 31. 32 Average value of real property rented (multiply the annual rent by eight) ........... 32. 33 Average value of tangible personal property owned .................................. 33. 34 Average value of tangible personal property rented (multiply the annual rent by eight) ......... 34. 35 Average value of intangible assets ........ 35. 36 Average value of extraterrestrial property .... 36. 37 Total (add lines 31 through 36) ................ 37. 38 Formula rule percentage (divide line 37, column A, by column B) .......................................................... 39 Interstate gross operating revenue ( × % from line 38) (see instructions) ...... 40 Foreign gross operating revenue ( × % from line 38) (see instructions) ...... 41 Total allocated interstate and foreign gross operating revenue (add lines 39 and 40) .......................... 42 Total intrastate, interstate, and foreign gross operating revenue (add lines 27 and 30, or lines 27 and 41; enter here and on line 48) .............................................................................................. 43 Gross receipts from business and other sources (total from federal return) .........................................

38. 39. 40. 41. 42. 43.

%

Schedule D -- Tax computation based on gross earnings from business in New York State

Gross receipts from transportation and transmission allocated to New York State
Gross receipts Allocation % from line 21

% × 44. 44 Trucking (see instructions) ................................... % 45 Messenger service ............................................ × 45. 46 Cable television operators (see instructions) ......................................................................................... 46.

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47 48 49 50 51 52 53 54 55 56

Total New York gross operating revenue of a local telephone business subject to tax (from line 26) Telegraph services from line 42 ...................................................................................................... Water transportation (see instructions) .............................................................................................. Railroad transportation (see instructions) .......................................................................................... Rental income from use of property within New York State (see instructions) ................................... Interest and dividends from New York State sources (see instructions) ............................................ Capital gains from sale or exchange of property within New York State (see instructions) ............... Capital gains from sale or exchange of securities if the gains are allocated to New York State (see instructions) .. Gross receipts from all other sources within New York State (see instructions) ................................ Total gross earnings allocated to New York State (add lines 44 through 55; enter here and on line 1) ...........

47. 48. 49. 50. 51. 52. 53. 54. 55. 56.

Gross receipts from other sources

Schedule E -- Annual tax on dividends -- If this is a railroad not operated by steam, whose property is leased to another railroad, complete the following items for the period beginning January 1, 2008, and ending December 31, 2008.
57 58 59 60 61 62 Name of corporation to whom leased: Amount of capital stock on which dividends were paid ..................................................................... Total amount of dividends paid during the period covered by this return .......................................... Dividend rate percent, per annum (divide line 59 by line 58) ................................................................ Amount of dividends paid in excess of 4% (.04) dividend rate.......................................................... Tax on dividends (multiply line 61 by 4.5% (.045); enter here and on line 4) ............................................. 58. 59. 60. 61. 62. Section 184 amount

Schedule F -- Composition of prepayments (see instructions)
63 64a 64b 64c 65 66 67 68

Date paid

Mandatory first installment ................................................................................... 63. Second installment from Form CT-400................................................................. 64a. Third installment from Form CT-400 ......................................................................... 64b. Fourth installment from Form CT-400 .................................................................. 64c. Payment with extension request, from Form CT-5.9, line 5 .................................. 65. Overpayment credited from prior year ................................................................................................ 66. Overpayment credited from Form CT-184-M Period .................................................. 67. Total prepayments (add lines 63 through 67; enter here and on line 9) ...................................................... 68. Summary of credits claimed on line 5 against current year's franchise tax (mark an X in the box(es) indicating the form(s) filed, and attach the form(s); see instructions for lines 5 and 69) CT-40 CT-611 CT-41 CT-612 CT-43 CT-613 CT-243 CT-631 CT-249 DTF-630 CT-259 Other credits 69.
Designee's phone number ( )

69 Total tax credits above that are refund eligible (see instructions) .......................................................
Designee's name (print) Third ­ party Yes No designee Designee's e-mail address (see instructions)

PIN
Official title Date ID number Address City State Date ZIP code

Certification: I certify that this return and any attachments are to the best of my knowledge and belief true, correct, and complete. Authorized person Paid preparer use only
Signature of authorized person E-mail address of authorized person

Firm's name (or yours if self-employed) Signature of individual preparing this return E-mail address of individual preparing this return

See instructions for where to file.

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