The tax applies to you if you:

• are a partner* in a partnership* or member of an LLP or LLC treated as a partnership; and
• have net earnings from self-employment allocated to the MCTD that exceeds $10,000 for the tax year.

* Note: For purpose of this web page, the term partners  also includes members and partnerships  also includes LLPs and LLCs treated as a partnership.

Effective date:

• January 1, 2009

Calculating the tax

• Your MCTMT due is .34% (.0034) of your total net earnings from self-employment allocated to the MCTD for the tax year. For tax year 2009, use ten-twelfths of your net earnings from self-employment allocated to the MCTD to calculate your MCTMT due.
• You must apply the $10,000 threshold individually even if you file a joint income tax return.

When to file and pay

 Estimated tax

• If you will owe any MCTMT, you must make individual estimated MCTMT payments unless:
  • your partnership is required to make estimated MCTMT payments on your behalf as a nonresident partner and you have no other MCTMT liability; or
  • you’re included in your partnership’s MCTMT group filings.
• You cannot combine estimated MCTMT payments with any other estimated tax payment.

You must pay estimated tax for each quarter as follows:

Annual 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.

Nonresident partners

• As a New York State nonresident partner, your partnership must pay estimated MCTMT on your behalf unless:
  • the estimated MCTMT the partnership is required to pay on your behalf for the tax year is $300 or less; *
  • you're included in your partnership’s group MCTMT filings; or
  • you submit Form MTA-405-E, Certificate of Exemption from Partnership Estimated Metropolitan Commuter Transportation Mobility Tax Paid on Behalf of Nonresident Individual Partners (MCTMT Forms), to the partnership*.

* You are still required to make individual estimated MCTMT payments and file an individual MCTMT return.

• If the partnership pays estimated MCTMT on your behalf, you still must file an annual MCTMT return as an individual.

Group filings

• To be included in your partnerships’ group MCTMT filings you must:
  • be a qualified partner;
  • notify your group agent by April 30 following the close of the tax year*; and
  • execute a valid power of attorney or other approved authorization.

* You can’t change this election after April 30 following the close of the tax year

• You cannot be included in any group filing if you:
  • have made any individual payments of estimated MCTMT for the tax year; or
  • are a partner in another partnership, but choose not to be included in any group MCTMT filings for that partnership.
• If you are not included in a group MCTMT filing, you must file and pay any MCTMT as required for an individual.

How to file and pay

To make an estimated MCTMT payment or file your annual MCTMT return as an individual you may:

• File online: You can Web File Form Form MTA-5, Estimated Metropolitan Commuter Transportation Mobility Tax Payment Voucher and Form MTA-6, Metropolitan Commuter Transportation Mobility Tax Return  online and pay directly from your bank account. (To Web File you must create an Online Services individual account.)
• File Form MTA-5, Estimated Metropolitan Commuter Transportation Mobility Tax Payment Voucher (MCTMT Forms) and pay by check or money order for estimated MCTMT payments.
• File Form MTA-6, Metropolitan Commuter Transportation Mobility Tax Return (MCTMT Forms), and pay by check or money order for your annual MCTMT return.
• 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 on your payment.

For more information, see:

• Pub 420, Guide to the Metropolitan Commuter Transportation Mobility Tax 
• MCTMT forms and instructions
• MCTMT FAQs
• MCTMT TSB-Ms