This version of the form is not currently in use and is provided for reference only. Download this version of Instructions for Form WCS-2-PRE for the current year.
This document contains official instructions for Form WCS-2-PRE , Prepaid Wireless Communications Surcharge Return - a form released and collected by the New York State Department of Taxation and Finance.
Q: What is Form WCS-2-PRE?
A: Form WCS-2-PRE is the Prepaid Wireless Communications Surcharge Return.
Q: What is the purpose of Form WCS-2-PRE?
A: The purpose of Form WCS-2-PRE is to report and pay the prepaid wireless communications surcharge in New York.
Q: Who needs to file Form WCS-2-PRE?
A: Any person or entity that provides prepaid wireless communication services in New York must file Form WCS-2-PRE.
Q: When is Form WCS-2-PRE due?
A: Form WCS-2-PRE is due on a quarterly basis. The due dates are April 30, July 31, October 31, and January 31.
Q: Are there any penalties for late filing of Form WCS-2-PRE?
A: Yes, there are penalties for late filing of Form WCS-2-PRE. The penalty amount depends on the number of days the return is late.
Instruction Details:
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