Form IT-2658-MTA Attachment to Form IT-2658 - Report of Estimated Metropolitain Commuter Transportat-2025

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New York City and Yonkers both add local taxes on income on top of state income tax. Note that all of your income is not taxed at the same rate. For example, if youre a single filer who earned $80,000, the first $8,500 would be taxed at 4 percent. The next $8,500 to $11,700 would be taxed at 4.5 percent and so on.
Zone 1 is the five counties comprising the five boroughs of New York City: Bronx, Kings (Brooklyn), New York (Manhattan), Queens and Richmond (Staten Island). Zone 2 is the seven surrounding counties also serviced by the MTA: Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk and Westchester.
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.
The metropolitan commuter transportation mobility tax (MCTMT) is imposed on certain employers and self-employed individuals engaging in business within the Metropolitan Commuter Transportation District (MCTD). This department administers the tax for the Metropolitan Transportation Authority.
Zone 1 includes the counties of New York (Manhattan), Bronx, Kings (Brooklyn), Queens, and Richmond (Staten Island). Zone 1s tax rate ranges from 0.11% to 0.60%. Zone 2 includes: the counties of Rockland, Nassau, Suffolk, Orange, Putnam, Dutchess, and Westchester. Zone 2s tax rates range from 0.11% to 0.34%.

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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.
Note: To make estimated tax payments on behalf of partners who are nonresident individuals, use Form IT-2658, Report of Estimated Tax for Nonresident Individual Partners and Shareholders, and Form IT-2658-NYS, Attachment to Form IT-2658, Report of Estimated Personal Income Tax for Nonresident Individuals, or Form IT-
To report estimated personal income taxes, complete and attach Form IT-2658-NYS, Attachment to Form IT‑2658, Report of Estimated Personal Income Tax for Nonresident Individuals.

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