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Metropolitan commuter transportation mobility tax (MCTMT)

Certain employers and self-employed individuals engaging in business within the metropolitan commuter transportation district (MCTD) are subject to the metropolitan commuter transportation mobility tax (MCTMT).
note
For more information on the tax and counties included in this district, go to the New York State website.

Individual returns

To indicate a Schedule C business or farm activity is located within the MCTD, enter the code
17, Form MTA: NY
 in the
State use code
 field on the applicable federal
C
 or
F
 screen. For miscellaneous self-employment income, enter the code
23
 or
24
 in the
State use
 field on the federal
1099M
 screen or in the
Other income
 statement on the federal
Income
 screen, both located in the
Income
 folder. Any income you enter on these screens assigned with one of these codes will transfer to the
Net earnings from self-employment located in MCTD
 statement on the
NYMTAGen
 screen in the
MCTMT
 folder. You can adjust the amounts in this statement, as necessary.
To allocate a partner's net self-employment income to the MCTD, enter the code
17, Form MTA: NY
 in the
State use code
 field on the federal
K-1
 screen. Amounts you enter in the
Net earnings (loss) from self-employment
 field on the federal
K1-4
 screen transfer to the
Partners net earnings allocated to the MCTD
 statement on the
NYMTAGen
 screen in the
MCTMT
 folder. If the income percentage allocated to the MCTD is not 100%, enter the percentage in the
Percent from 29b shared or 100%
 field in this statement. Adjustments such as Section 179 expense also transfer to the applicable entity.

Partnership returns

MCTMT tax is calculated on net earnings from self-employment allocated to the MCTD. If doing business both in and outside of the MCTD, you can allocate federal self-employment by entering the separate books amount on the
NYAlloc3
 screen in the
Adjustments
 folder. You can also enter the partners net earnings allocated to the MCTD from the partner's NY Schedule K-1, Line 29b on this screen. To enable data entry on this screen, enter
X
 in the
Allocating all income on the basis of separate books and records
 field on the
NYAlloc
 screen. If you don't mark this checkbox, the net earnings calculate by multiplying the self-employment income by the apportionment percentage calculated on the MTAApt Worksheet. Select
View
,
Apportionment
, the
New York
 tab, then
City Information
 to enter apportionment information for MCTD.
note
New York City and Yonkers are part of the MCTD. When using the
City Information
 window, enter the MCTD information excluding New York City and Yonkers amounts. The MCTD apportionment factors calculate using the sum of the MCTD, New York City, and Yonkers columns.
Enter estimated payments for current-year MCTMT on the
NYPmt
 screen in the
Payments
 folder. Prior-year estimated payments will automatically proforma to this screen. If the proforma'd amounts were paid, enter
X
 in the
Treat calculated amounts as paid
 field.

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