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New York State Department of Taxation and Finance Instructions for Form MTA-5 Estimated Metropolitan

New York State Department of Taxation and Finance Instructions for Form MTA-5 Estimated Metropolitan 2025

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The document provides instructions for self-employed individuals in New York State regarding the Metropolitan Commuter Transportation Mobility Tax (MCTMT). It outlines who is required to make estimated payments, the tax rate, payment due dates, and how to calculate estimated MCTMT based on net earnings from self-employment. Additionally, it includes details on penalties for underpayment, filing procedures, and specific worksheets for calculating estimated tax liabilities.

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Who must file MTA surcharge?

Corporations operating in the MCTD need this form to comply with state tax laws. Businesses that have receipts exceeding $1 million within the MCTD must file this form. Companies that are part of a unitary group with aggregate receipts above the threshold need to submit this return.

Who is subject to New York MTA surcharge?

A corporation has economic nexus with New York State and is subject to corporate franchise tax and the MTA surcharge if it derives a specified amount of receipts from activity in New York State and in the Metropolitan Commuter Transportation District (MCTD).

Who is subject to MTA tax in NY?

This tax is charged to certain employers and self-employed individuals engaging in business within a Metropolitan Commuter Transportation District (MCTD) zone. There are twelve counties that benefit from the MTAs services that are divided into two MCTD zones.

Who is subject to NYC local taxes?

New York City residents must pay a personal income tax, which is administered and collected by the New York State Department of Taxation and Finance. Most New York City employees living outside of the five boroughs (hired on or after January 4, 1973) must file form NYC-1127.

How is NY MTA tax calculated?

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: Zone 1 Zone 2 . 11% (. 0011) if your payroll expense was over $0 but not over $375,000.

Who has to pay NY MCTMT tax?

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.

What is MTA surcharge?

The metropolitan transportation business tax (MTA surcharge) is a tax on any corporation that does business, employs capital, owns or leases property, or maintains an office in the Metropolitan Commuter Transportation District (MCTD).

New York State Department of Taxation and Finance Instructions for Form MTA-5 Estimated Metropolitan 2025

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