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The tax applies to you if: you are required to withhold New York State income tax from wages; and. your payroll expense for covered employees in the Metropolitan Commuter Transportation District (MCTD) exceeds $312,500 in any calendar quarter.
MTA Neighborhood Maps Bronx. Brooklyn. Manhattan. Queens. Staten Island. Lower Manhattan.
The MTA (Metropolitan Transportation Authority) tax is a payroll tax imposed on employers and self-employed individuals who operate within the Metropolitan Commuter Transportation District (MCTD) in New York State. Like other payroll taxes, youll incur fines and penalties if you dont pay the MTA tax.
How do I calculate the amount of tax I owe? For employers, the amount of MCTMT tax due is the amount of your payroll expenses for all covered employees for each calendar quarter multiplied by the applicable MCTMT rate found below: . 11% (.
How do I know if this tax applies to me? If you are an employer/self-employed individual, this tax will applies to you if: you are required to withhold any New York State income tax from wages; and. you are a self-employed individual (including partners) with net earnings from the MCTD that exceeds $50,000.
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Employers must file quarterly MCTMT returns if they are required to withhold New York State income tax from wages paid to employees and their payroll expense for all covered employees in the MCTD exceeds $312,500 in any calendar quarter.
The MCTMT is applied to an employers payroll expense for all covered employees for each calendar quarter where the employer withholds New York State income tax from wages paid to covered employees and that has a payroll expense in excess of $2,500 in any calendar quarter.

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