Metropolitan commuter transportation mobility tax information regarding same-sex married individuals
- For payrolls paid on or after July 24, 2011, reduce your payroll expense by the value of certain benefits (e.g. health benefits that are treated as domestic partner health benefits for federal tax purposes) provided to a same-sex married employee who is a covered employee. This only applies when the value of these benefits if provided to a different-sex married spouse wouldn't be subject to social security tax.
Same-sex married self-employed individuals (including partners)
- For tax years 2011 and after, to compute your net-earnings from self-employment allocated to the MCTD, you must recompute your federal income tax return as if you had been able to use a married filing status (federal as-if-married return), including your net earnings from self-employment. You must apply all the federal rules for married taxpayers. Don't submit the federal as-if-married return; keep it with your tax documents.
- Apply the threshold ($10,000 for tax year 2011 or $50,000 for tax years 2012 and after) after you recompute your net earnings from self-employment allocated to the MCTD.
- If you make estimated tax payments, recompute your estimate based on a married filing status.