Mta 305 2025

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The document is the MTA-305 form, which is the Employer’s Quarterly Metropolitan Commuter Transportation Mobility Tax Return for New York State. It provides instructions for employers to report their payroll expenses and calculate the Metropolitan Commuter Transportation Mobility Tax (MCTMT) due for each quarter. The form includes sections for employer identification, employee count, tax calculations, and options for refunds or credits.

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Click ‘Get Form’ to open the MTA-305 in the editor.
Begin by entering your legal name and employer identification number (EIN) in the designated fields. Ensure accuracy as this information is crucial for processing.
Fill in your address, including city, state, and ZIP code. If there’s an address change, mark the appropriate box.
Select the quarter for which you are filing by marking an X in one of the boxes provided. Enter the last two digits of the tax year.
Input the number of employees whose wages are included in your payroll expense for that quarter.
Complete lines 1 through 5 with accurate figures based on your payroll expenses and any prepayments made. Follow instructions carefully for each line.
Sign and date your return at the bottom, certifying that all information is true and complete. If applicable, fill out details for a third-party designee.

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What is MTA surcharge in New York?

The Acting Commissioner has determined that the MTA surcharge rate will remain at 30% for tax years beginning on or after January 1, 2023, and before January 1, 2024. This rate only applies to Article 9-A taxpayers2 and will remain the same in any succeeding tax year, unless the Commissioner establishes a new rate.

Who is subject to NY MCTMT tax?

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.

Who is subject to NY MTA surcharge?

The tax affects employers in the Metropolitan Commuter Transportation District, which comprises New York City and Nassau, Suffolk, Westchester, Dutchess, Orange, Rockland, and Putnam Counties. For additional information about this tax, please visit the New York State Department of Taxation and Finance website.

Who pays NY MCTMT tax?

The Metropolitan Commuter Transportation Mobility Tax (MCTMT) tax is imposed on certain employers and those individuals who are self-employed and engaging in business within the metropolitan commuter transportation district.

What is the MCTMT rate for 2024?

Beginning January 1, 2024, self-employed individuals doing business within NYC counties with net earnings attributable to the MCTD exceeding a $50,000 threshold for the tax year will have the MCTMT increased to a rate of . 60% of their net earnings.

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Who needs to file MTA 305?

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.

Who is subject to MTA tax in NY?

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.

What is the MTA surcharge on my phone bill?

An additional 0.375% MTA Tax Surcharge applies in the New York Metropolitan area and may be bundled with the State or Local Sales Tax. Calls to entertainment and information services, such as those dialed using 500, 700, 800 or 900 telephone numbers, are taxed at an additional 5%.

Mta 305 2025

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What is MTA surcharge in New York?

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What is the MCTMT rate for 2024?

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