Metropolitan commuter transportation mobility tax information regarding individuals married to same sex spouses
Same-sex married self-employed individuals (including partners in partnerships)
- For tax years 2013 and after, same-sex married couples will use the general married filing status rules when computing their net earnings from self-employment.
- For tax years 2011 and 2012, to compute your net earnings from self-employment allocated to the MCTD, you must compute your federal income tax as if you had been able to use a married filing status regardless of how you filed your federal return, including your net earnings from self-employment. You must apply all the federal rules for married taxpayers.
- Apply the threshold ($10,000 for tax year 2011 or $50,000 for tax years 2012 and after) after you have computed your net earnings from self-employment allocated to the MCTD using a married filing status.