Instructions for Form WCS-1 Postpaid Wireless Communications Surcharge Return - New York

This document contains official instructions for Form WCS-1 , Postpaid Wireless Communications Surcharge Return - a form released and collected by the New York State Department of Taxation and Finance.

FAQ

Q: What is Form WCS-1?
A: Form WCS-1 is a return form for reporting and paying the Postpaid Wireless Communications Surcharge in New York.

Q: Who needs to file Form WCS-1?
A: Any business or individual that provides postpaid wireless communication services in New York and is subject to the surcharge needs to file Form WCS-1.

Q: What is the purpose of the Postpaid Wireless Communications Surcharge?
A: The surcharge is used to generate revenue for the support of emergency services in New York.

Q: When is Form WCS-1 due?
A: Form WCS-1 is typically due on a quarterly basis. The due dates are April 30th, July 31st, October 31st, and January 31st.

Q: How can I file Form WCS-1?
A: Form WCS-1 can be filed electronically or by mail. The instructions on the form provide detailed information on how to file.

Q: What information do I need to complete Form WCS-1?
A: You will need information regarding your postpaid wireless communication services provided in New York, including the number of customer accounts and the total charges subject to the surcharge.

Q: Are there any penalties for late filing or non-payment?
A: Yes, there are penalties for late filing or non-payment. It is important to file and pay on time to avoid these penalties.

Q: Are there any exemptions to the Postpaid Wireless Communications Surcharge?
A: Yes, there are certain exemptions available. The instructions on Form WCS-1 provide details on these exemptions.

Q: Who can I contact for more information?
A: For more information or assistance with Form WCS-1, you can contact the New York State Department of Taxation and Finance.