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1 issued a technical memorandum on the Metropolitan Transportation Authority (MTA) surcharge rate and deriving receipts thresholds for 2023 for corporate income tax purposes. The MTA surcharge rate is 30 percent for tax years beginning on or after Jan. 1, 2023, and before Jan. 1, 2024.
The MTA has the responsibility for developing and implementing a unified mass transportation policy for the New York metropolitan area, including all five boroughs of New York City and the suburban counties of Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk and Westchester.
Most New York State taxpayers can e-file their returns. If you earned $73,000 or less last year, you can Free File using brand name software accessed through our website. If you earned more, you can purchase approved commercial software or use a paid tax preparer to e-file your return.
Entire net income base 8.85 percent of entire net income. Total capital base 0.15 percent of business and investment capital.
NYS CORPORATION TAX. PO BOX 15181. ALBANY NY 12212-5181.
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Form CT-300, Mandatory First Installment (MFI) of Estimated Tax for Corporations.
MTA surcharge A first installment equal to 25% of the second preceding years MTA surcharge is also required if your second preceding years franchise, excise, or gross receipts tax after credits is more than $1,000 and you are subject to the MTA surcharge.
Estimated MTA surcharge Most corporations are required to electronically file this form either using tax software or online, after setting up an online services account, through the departments website. For more information, see Form CT-400-I, Instructions for Form CT-400.
All business corporations subject to tax under Article 9-A, other than New York S corporations, must file franchise tax returns using Form CT-3, unless such corporations are required or permitted to file as members of a combined group (see Form CT-3-A).
NYS CORPORATION TAX. PO BOX 15181. ALBANY NY 12212-5181.

new york mta surcharge 2022