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MCTMT Employers – calendar quarters prior to 4/1/12

The tax applies to you if:

  • you are required to withhold New York State income tax from wages; and
  • your payroll expense exceeds $2,500 for the first quarter of 2012 (1/1/12-3/31/12) and prior quarters

The tax does not apply to you if you are:

  • an agency or instrumentality of the United States;
  • the United Nations;
  • an interstate agency or public corporation created pursuant to an agreement or compact with another state or Canada;
  • a federally chartered credit union;
  • a household employer on wages paid to household employees.

Calculating the tax

When to file and pay

You must file and pay for each calendar 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.

  • No extensions of time to file or pay the tax are allowed.
  • For calendar quarters beginning on or before January 1, 2012, once you file (or filed) a quarterly MCTMT return, you are required to continue to file quarterly MCTMT returns for each subsequent quarter, even if no MCTMT is due, unless you permanently ceased paying wages subject to the MCTMT.
  • If you have made any MCTMT payments during the quarter, or have an overpayment carried over from a previous quarter, you must file a quarterly return to request a refund (or credit to the next quarter if you anticipate owing MCTMT in that quarter).

How to file and pay

  • File and pay online: Web File Form MTA-305, Employer's Quarterly Metropolitan Commuter Transportation Mobility Tax Return and pay directly from your bank account. (To Web File you must create an Online Services business account.)
  • File paper Form MTA-305, Employer's Quarterly Metropolitan Commuter Transportation Mobility Tax Return, and pay by check or money order.
  • You do not have to attach a listing of covered employees when filing and paying the tax.

For more information, see:

Updated: