Get Form Mta-305 Employer's Quarterly Metropolitan Commuter Transportation Mobility Tax Return Revised

Filling out the Form MTA-305 is essential for employers to report their metropolitan commuter transportation mobility tax obligations accurately. This guide provides detailed steps to help users complete the form online with confidence and precision.

Follow the steps to successfully complete your MTA-305 tax return online.

1. Click ‘Get Form’ button to obtain the form and open it in the editor.
2. Begin by entering your legal name and employer identification number (EIN) at the top of the form. This information is crucial for identifying your business.
3. Provide your mailing address, including the street number and name or PO Box, city, state, and ZIP code. If there is an address change, mark the appropriate box.
4. Indicate the quarter for which you are filing by marking an X in only one box and enter the last two digits of the tax year.
5. In section A, fill in the number of employees in Zone 1 (New York and surrounding areas) and Zone 2 (other counties). You will also enter the total number of covered employees whose wages are included in the payroll expense for the quarter.
6. If applicable, enter your 2-character special condition code in section B. If you have permanently ceased paying wages subject to the MCTMT, note the date in section C.
7. In section 1, fill in the payroll expenses attributable to Zone 1 and Zone 2, as well as the total payroll expense that is subject to the MCTMT.
8. Calculate the MCTMT due for each zone in section 2 and enter the total due for the quarter.
9. In section 3, report any total prepayments, including PrompTax payments and previous quarter overpayments.
10. Determine the balance due in section 4, or note any overpayments in section 5 and indicate how you would like to handle it (refund or credit to next quarter).
11. Sign the return by certifying that the information is true and complete. Ensure that the preparer's information is filled out if applicable.
12. Once all fields are completed, save your changes, download the form, print it, or share it as needed.

Complete and submit your Form MTA-305 online to ensure compliance with transportation mobility tax requirements.