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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Important changes beginning tax year 2015
Beginning with tax year 2015, self-employed individuals (including partners) paying MCTMT must do so on their personal income tax returns. MCTMT due dates are now the same as the personal income tax due dates.
Individuals making estimated MCTMT tax payments for 2015 should make those payments with their personal income tax payments by April 15, 2015.
Tax year 2014 will be the final year a separate MCTMT filing is required.
For more information on how these changes affect your individual MCTMT estimated payments and annual return information including the new due dates see the MCTMT changes.
- 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:
- you have net earnings from self-employment allocated to the MCTD that exceeds:
- $10,000 for the 2009, 2010, or 2011 tax years or,
- $50,000 for tax years beginning on or after January 1, 2012.
How to calculate MCTMT
- Your MCTMT due is .34% (.0034) of your total net earnings from self-employment allocated to the MCTD for the tax year.
- You must apply the threshold (for the applicable tax year) individually even if you file a joint income tax return.
When to file and pay:
- 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.
Pay estimated tax for each quarter (tax years 2015 and after) as follows:
|January 1 to March 31||April 15|
|April 1 to May 31||June 15|
|June 1 to August 31||September 15|
|September 1 to December 31||January 15|
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 (for tax years before 2015) 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
- File online and pay directly from your bank account. (To Web File you must create an Online Services individual account.)
- File paper Form IT-2105, Estimated Tax Payment Voucher for Individuals, 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 SSN and IT-2105 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: