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) of New York City. The New York DTF administers the tax for the Metropolitan Transportation Authority.
The Metropolitan Commuter Transportation District is divided into two zones:
- Zone 1 - The counties of New York (Manhattan), Bronx, Kings (Brooklyn), Queens, and Richmond (Staten Island).
- Zone 2 - The counties of Rockland, Nassau, Suffolk, Orange, Putnam, Dutchess, and Westchester.
The MCTMT applies to a taxpayer if they are self-employed and their net earnings in either zone exceed $50,000. The $50,000 threshold is computed on an individual basis for each zone, even in a joint income tax return.
For information on how to determine the taxpayer's self-employment earnings subject to the tax, see the New York resident or nonresident tax return instructions, as appropriate.
To enter the taxpayer's self-employment earnings for the New York MCTMT calculation, from the New York Tax Return Menu select;
- City of NY/Yonkers Taxes & Credits
- MCTMT Net Tax
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MCTMT Net Earnings Base (Zone 1)
MCTMT Net Earnings Base (Zone 2) - Select the appropriate zone and enter the self-employment earnings attributable to that zone. Note that earnings for a business registered with START-UP NY are exempt from this tax.
Additional Information:
NY DTF: New York City, Yonkers, and MCTMT