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Self-employed individuals - metropolitan commuter transportation mobility tax (MCTMT)
The metropolitan commuter transportation mobility tax (MCTMT) is a 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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MCTMT 1099-G

  • If you had an overpayment of your MCTMT for last year you may need to know the overpayment amount (1099-G amount) to complete your federal personal income tax return. This amount can be obtained through our online services or by calling (518) 485-2392.

The tax applies to you if:

How to calculate MCTMT

When to file and pay: 

  Estimated tax

  • If you will owe any MCTMT, you must make estimated MCTMT payments.
  • You can pay your total estimated MCTMT with the first payment or make four equal payments.
  • You cannot combine estimated MCTMT payments with any other estimated tax payment.

Pay estimated tax 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

When the due date falls on a Saturday, Sunday, or legal holiday, you may file on the next business day.

  Annual MCTMT return

  • Your MCTMT return is due April 30 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.
  • You can request a six-month extension if you can't file your return by the due date, but must full pay any MCTMT due with your request. See Form MTA-7, Application for Automatic Six-Month Extension of Time To File a Metropolitan Commuter Transportation Mobility Tax Return (MCTMT forms).

How to file and pay

  How to file and pay estimated MCTMT return

  • File and pay online: Web File Form MTA-5, Estimated Metropolitan Commuter Transportation Mobility Tax Payment Voucher and pay directly from your bank account. (To Web File you must create an Online Services individual account.)
  • File paper Form MTA-5, (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 and MTA-5 on your payment.

  How to file and pay annual MCTMT return

  • File and pay online: Web File Form MTA-6, Metropolitan Commuter Transportation Mobility Tax Return, and pay directly from your bank account. (To Web File you must create an Online Services individual account.)
  • File paper Form MTA-6, (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 and MTA-6 on your payment.

For more information, see:

Updated: September 30, 2013