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Ropolitan commuter transportation mobility tax (MCTMT) required to be paid on behalf of nonresident individual partners ( See instructions, Form MTA-409-I, for assistance. ) Employer identification number Print or type Legal name of partnership Trade name of business if different from legal name above Address ( number and street or rural route ) City, village, or post office State ZIP code Complete Schedules A through D on pages 2 through 4, as applicable, to compute your penalty.

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For purposes of calculating the MCTMT, the MCTD is divided into two zones: Zone 1 includes the counties of New York (Manhattan), Bronx, Kings (Brooklyn), Queens, and Richmond (Staten Island). Zone 2 includes the counties of Rockland, Nassau, Suffolk, Orange, Putnam, Dutchess, and Westchester.

The tax applies to you if: your payroll expense for covered employees in the Metropolitan Commuter Transportation District (MCTD) exceeds $312,500 in any calendar quarter.

You may be required to make estimated tax payments if: no taxes are withheld from certain taxable income during the year, or. you have net earnings from self-employment allocated to the Metropolitan Commuter Transportation District (MCTD).

Newly signed legislation brings substantial revisions to the MCTMT provisions. Effective July 1, 2023, the highest MCTMT rate will surge from 0.34% to 0.60% for employers operating within the geographic boundaries of New York City.

The metropolitan commuter transportation mobility tax (MCTMT) is imposed on certain employers and self-employed individuals engaging in business within the Metropolitan Commuter Transportation District (MCTD). This department administers the tax for the Metropolitan Transportation Authority.

The tax affects employers in the Metropolitan Commuter Transportation District, which comprises New York City and Nassau, Suffolk, Westchester, Dutchess, Orange, Rockland, and Putnam Counties. For additional information about this tax, please visit the New York State Department of Taxation and Finance website.

For employers, the amount of MCTMT tax due is the amount of your payroll expenses for all covered employees for each calendar quarter multiplied by the applicable MCTMT rate found below: . 11% (. 0011) if your payroll expense was over $312,500 but not over $375,000.

The bill will also increase the MCTMT top tax rate imposed on the net earnings of self-employed individuals conducting business in the New York city counties from 0.47% to 0.60% for tax years beginning on or after Jan. 1, 2024.

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Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
Content Takedown Policy
Bug Bounty Program
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
Industries
Forms in Spanish
Localized Forms
State-specific Forms
Forms Kit
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
+1 833 426 79 33
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232