The metropolitan commuter transportation mobility tax (MCTMT) is a new tax 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 MCTD includes the counties of New York (Manhattan), Bronx, Kings (Brooklyn), Queens, Richmond (Staten Island), Rockland, Nassau, Suffolk, Orange, Putnam, Dutchess, and Westchester.)
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Estimated tax requirements
- The partnership must pay estimated MCTMT on behalf of a New York State nonresident partner unless:
- the estimated MCTMT the partnership is required to pay on the partner’s behalf is $300 or less for the tax year;
- the partner is included in the partnership’s group MCTMT filings; or
- the partner submits Form MTA-405-E, Certificate of Exemption from Partnership Estimated Metropolitan Commuter Transportation Mobility Tax Paid on Behalf of Nonresident Individual Partners (MCTMT forms) to the partnership.
- Use Form MTA-405, Report of Estimated Metropolitan Commuter Transportation Mobility Tax for New York Nonresident Individual Partners and Form MTA-405-ATT, Attachment to Form MTA-405 (MCTMT forms) to make estimated tax payments for a New York State nonresident partner.
- Estimated MCTMT payments cannot be combined with any other estimated tax payment.
- For tax year 2009, estimated tax payments are due as follows:
| Period | Due date |
| January 1, 2009 to September 30, 2009* | November 2, 2009 |
| October 1, 2009 to December 31, 2009* | February 1, 2010 |
*Be sure to use ten-twelfths of the partner’s net earnings from self-employment allocated to the MCTD to figure the estimated payment.
- For tax years after 2009, estimated tax payments are due for each quarter as follows:
| Quarter | Due date |
| January 1 to March 31 | April 30 |
| April 1 to June 30 | July 31 |
| July 1 to September 30 | October 31 |
| October 1 to December 31 | January 31 |
Group filing
To qualify for group filing, the partnership must:
- have two or more qualified partners who want to file as a group and all partners in the group must have the same filing period; and
- appoint one partner as group agent.
- You cannot include a partner in any group filing if the partner:
- made any individual payments of estimated MCTMT for the year; or
- is a partner in another partnership, but chose not to be included in group MCTMT filings for that partnership.
Group Application
- File Form MTA-599, Application for Permission to Make Metropolitan Commuter Transportation Mobility Tax Group Estimated Tax Payments and File a Group Return (MCTMT forms).
- For tax year 2009, Form MTA-599 must be filed on or before September 15, 2009.
- For tax years after 2009, Form MTA-599 must be filed on or before March 15th of the tax year.
- If approved, the group will be issued a special MCTMT identification number which you must use on all MCTMT group filings.
- An approval to file on a group basis will remain in effect unless it is revoked. Annual approval is not required.
Group estimated tax
- Pay estimated MCTMT with Form MTA-5, Estimated Metropolitan Commuter Transportation Mobility Tax Payment Voucher (MCTMT forms) using the special MCTMT identification number assigned to the partnership.
- Group estimated MCTMT payments are due according the Estimated tax requirements above.
Group return
- File a group return on Form MTA-505, Metropolitan Commuter Transportation Mobility Tax Group Return for Partners (MCTMT forms), using the special MCTMT identification number assigned to the partnership.
- The MCTMT return is due April 30th for calendar year filers and on or before the 30th day of the fourth month following the close of the tax year for fiscal year filers.
- Any overpayment of MCTMT cannot be refunded, but must be applied to the group estimated MCTMT account for the following year.
- A six-month extension is available if the MCTMT group return can’t be filed by the due date, but any MCTMT due must be full paid with the extension request.
How to file and pay
To make an estimated MCTMT payment:
- File online: You can Web File Form MTA-405, Report of Estimated Metropolitan Commuter Transportation Mobility Tax for New York Nonresident Individual Partners online and pay directly from your bank account. (To Web File you must create an Online Services business account.)
- File Form MTA-405, Report of Estimated Metropolitan Commuter Transportation Mobility Tax for New York Nonresident Individual Partners (MCTMT forms), and pay by check or money order
- File Form MTA-5, Estimated Metropolitan Commuter Transportation Mobility Tax Payment Voucher (MCTMT forms) and pay by check or money order*
- Make your check or money order payable in U.S. funds to Commissioner of Taxation and Finance for the total payment due. Write your EIN/SSN on your payment.
*You can’t make group estimated MCTMT payments online.
To file a group MCTMT return:
- File Form MTA-505, Metropolitan Commuter Transportation Mobility Tax Group Return for Partners (MCTMT forms) and Form MTA-505-ATT, Attachment to Form MTA-505 and pay by check or money order.
For more information:
- See Pub 420, Guide to the Metropolitan Commuter Transportation Mobility Tax
- See MCTMT forms
- See MCTMT FAQs
- See TSB-M-09(1)MCTMT, Metropolitan Commuter Transportation Mobility Tax
- See TSB-M-09(1.1)MCTMT, Correction to TSB-M-09(1)MCTMT Metropolitan Commuter Transportation Mobility Tax
- See TSB-M-09(2)MCTMT, Metropolitan Commuter Transportation Mobility Tax Group Estimated Tax Payments and Group Returns for Partners
- See Form MTA-5-I, Instructions for Form MTA-5, Form MTA-405-I, Instructions for Form MTA-405, and Form MTA-505-I, Instructions for Form MTA-505 (Form MTA-505-I is not available yet.)