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 form in New York.
Q: Who needs to file Form WCS-2-PRE?
A: Anyone who sells prepaid wireless communications services in New York is required to file Form WCS-2-PRE.
Q: What is the purpose of Form WCS-2-PRE?
A: The purpose of Form WCS-2-PRE is to report and remit the prepaid wireless communications surcharge collected from customers.
Q: How often do I need to file Form WCS-2-PRE?
A: Form WCS-2-PRE is due quarterly, with the due dates falling on the last day of April, July, October, and January.
Q: Are there any penalties for not filing Form WCS-2-PRE?
A: Yes, there are penalties for late or non-filing of Form WCS-2-PRE. It is important to file the form on time to avoid penalties.
Q: What if I no longer sell prepaid wireless communications services in New York?
A: If you no longer sell prepaid wireless communications services in New York, you should notify the Department of Taxation and Finance and stop filing Form WCS-2-PRE.
Q: Is the prepaid wireless communications surcharge refundable?
A: No, the prepaid wireless communications surcharge is not refundable. It must be remitted to the Department of Taxation and Finance.
Instruction Details:
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