New York State Department of Taxation and FinanceCorporation Tax MeF Acceptance Testing System for Tax Year 2025

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Test 28—CTEF186E

Blank or zero field values are not included. Fields requiring software calculations are not provided. Automated clearing house debit payment is required if test results in a balance due. Please use the two-digit codes provided to you to replace the 6th and 7th digits in each test employer identification number.

Test Scenario

Return type: CT-186-E
Liability period: 01-01-2025 – 12-31-2025
Employer Identification Number: 00219XX28
Legal Name: CTEF186E (followed by a space, then your software ID)
File number: Software calculated
Telephone number: 518-555-2626
Address: 186E WA Harriman Campus, New York, NY 10001
State of incorporation: New York State
Date of incorporation: 05-15-2014
North American Industry Classification System business code number: 517919
Principal business activity: Telecommunications
Did you provide telecommunication services in the Metropolitan Commuter Transportation District during this tax year?: Yes
Were you subject to the supervision of the Dept of Public Service and did you provide utility services in the Metropolitan Commuter Transportation District during this tax year?: Yes

Schedule A

Part 1

Line 23. Intrastate services: 5,740,460
Line 24. Interstate and international services that originate or terminate within New York State and are charged to a service address in New York State: 1,406,200
Line 25. Mobile telecommunication services: 660,559
Line 26. Services that are ancillary to the provision of telecommunication services:
53,777
Line 27. Services that are provided with telecommunication services: 139,280
Line 28. Equipment provided in connection with telecommunication services: 1,114

Part 2

Line 33. Exclusion for charges from sales-for-resale: 297,437
Line 34. Other exclusions: 89,654

Part 3

Line 40a. Resale credit: 5,471
Line 40b. Multijurisdictional credit: 30,888
Line 41. Tax credits: CT-249, CT-631, CT-663

Schedule B

Part 1

Line 44. Intra- Metropolitan Commuter Transportation District services: 4,930,707
Line 45. Inter- Metropolitan Commuter Transportation District services that originate or terminate within the Metropolitan Commuter Transportation District and are charged to a service address in the Metropolitan Commuter Transportation District: 996,188
Line 46. Metropolitan Commuter Transportation District mobile telecommunication services where such a service was reported on Schedule A: 593,426
Line 47. Services that are ancillary to the provision of telecommunication services:
47,549
Line 48. Services that are provided with telecommunication services: 99,974

Part 2

Line 54. Exclusion for charges from sales-for-resale: 166,568
Line 55. Other exclusions: 87,463

Part 3

Line 61. Resale credit: 4,778
Line 62. Multijurisdictional credit: 8,539

Schedule C

Subject to the supervision of the Dept. of Public Service: Yes

Part 1

Line 65. Receipts from the sale of gas, electricity, steam, water, or refrigeration for ultimate consumption of use in New York State: 2,000,660
Line 66. Receipts from transportation, transmission, or distribution of gas or electricity:
1,103,882
Line 67. Other receipts: 781,160
Line 69. Allowable deductions: 602,356

Part 2

Part 3

Line 74. Securities: 1,669,386
Line 75. Real Property: 149,214
Line 77. All other profits: 61,678
Line 79. Allowable deductions from profits: 175,433

Part 4

Line 82. Subtract exclusions from receipts shown on line 66: 1,103,882
Line 91. Tax credits: CT-48, CT-501

Schedule D

Line 93. Gross income on line 86 derived from sources within the Metropolitan Commuter Transportation District: 3,899,231

Schedule E

Part 1

Line 104. Mobile telecommunication services subject to 2.9% tax rate: 2,000,118
Line 105. Services that are ancillary to the provision of mobile telecommunication services: 49,500
Line 107. Equipment provided in connection with mobile telecommunication services:
425,598

Part 2

Line 110. Other exclusions: 28,469
Line 111. Allowance for bad debts: 466,909

Part 3

Line 116. Resale credit: 2,099
Line 117. Multijurisdictional credit: 5,815

Schedule F

Part 1

Line 121. Metropolitan Commuter Transportation District mobile telecommunication services subject to 0.721% tax rate: 1,312,647
Line 124. Equipment provided in connection with telecommunication services: 160,855

Part 2

Line 127. Other exclusions: 14,502
Line 128. Allowance for bad debts: 271,367

Part 3

Line 133. Resale credit: 1,143
Line 134. Multijurisdictional credit: 4,079

CT-48

Line A. Claiming this credit as a corporate partner: Yes
Line B. Utility COVID-19 debt relief credit authorization code: PSCARRS2500001

Part 1

Line 1. Utility COVID-19 debt relief credit: 27,704
Partnership information

Part 2—Software calculated

No content

CT-249

Line 1. Qualified long-term care insurance premiums paid during current tax year: 90,352

CT-631

Part 1

Calendar year shown on certificate of tax credit: 2025
Line 1. Security officer training tax credit: 9,306

Part 2—Software calculated

No content

Part 3

Claiming credit as a corporate partner: Yes

CT-663

Line A. Claiming credit as a corporation that earned the credit: Yes
Line B. Name of certified entity: CTEF186E
Line C. Employer Identification Number: 00219XX28
Line D. Allocation year: 2025
Line E. Certificate number: CSC20241234567

Schedule A

Line 1. Commercial security credit from your certificate: 990.00

Schedule B—Software calculated

No content