Common Pay Agent – metropolitan commuter transportation mobility tax (MCTMT)

An agent authorized by the Tax Department to file and pay withholding tax on behalf of an employer may also report and pay the employer's MCTMT as an agent. This appointment is the equivalent to the IRS appointment using Form 2678, Employer/Payer Appointment of Agent, authorized under IRC Section 3504.

See MCTMT pages for Employers participating in the PrompTax program and Employers for general information on who the tax does and does not apply to, definitions, and due dates.

Calculating the tax

  • Separately calculate the payroll expense for all covered employees for each calendar quarter for your organization and for each of the employers for which you are reporting as agent.
  • Multiply each payroll expense amount by the applicable MCTMT rate from the table below.
  • Add together the MCTMT amounts calculated for your organization and for each employer for which you are reporting as agent. This is the total MCTMT due.

Payroll expense

MCTMT Rate

Over $312,500 but not over$375,000

.11% (.0011)

Over $375,000 but not over $437,500

.23% (.0023)

Over $437,500

.34% (.0034)

Agent's PrompTax payments

  • You will need to continue making PrompTax payments if you are required or voluntarily participate in the PrompTax program. However, it should be noted that the optional MCTMT calculator will not properly calculate the tax; you must figure the payment as instructed above.

Agent's quarterly MCTMT return 

  • Using your own EIN, file a single Form MTA-305 to report the information for all employers that you represent as agent, and for your own organization.
  • Write Common Pay Agent Filing on the top of Form MTA-305 that will identify you as a Common Pay Agent.
  • For the second quarter of 2012 (4/1/12-6/30/12), you must attach to your quarterly MCTMT return (Form MTA-305), a copy of IRS Form 2678 and a spreadsheet listing the following information for each employer for which you are the appointed agent and for your own organization:
    • Taxpayer identification number,
    • business name,
    • calendar quarter,
    • tax year,
    • payroll expense subject to the MCTMT,
    • applicable MCTMT rate, and
    • MCTMT due

Enter the total payroll expense for your organization and for the employers for which you are reporting as an agent on line 1 and the total tax due on line 2 of the MTA-305. Enter the total number of employees whose payroll expense is included on line 1 for your organization and for all of the employers for which you are reporting as their agent.

  • Mail your second quarter 2012 MTA-305 with the attached spreadsheet to the address listed in the form instructions. You cannot web file for this quarter.
  • You must file your third quarter 2012 MCTMT return and all future quarterly returns using the Tax Department's Online Services MCTMT Upload. See the file formatting instructions for how to format your file.
Updated: September 27, 2012