Beginning
with tax year 2015, self-employed persons (including partners) paying Metropolitan
Commuter Transportation Mobility Tax (MCTMT) must do so on their personal
income tax returns. New rules have aligned the due dates for MCTMT and personal
income tax.
The
MCTMT return for individuals (MTA-6) is being discontinued and will not exist
for tax year 2015. The final MTA-6 for 2014 is due April 30, 2015.
Individuals
making estimated MCTMT payments for 2015 should make those payments on their estimated
personal income tax forms. Those payments begin with the first quarter installment
payment, due April 15, 2015.
File
and pay electronically
- Commercial software and the Tax Department’s e-file service will both allow MCTMT payments to be made with personal income tax returns.
- MCTMT payments, including estimated payments, can be made electronically through the Tax Department’s Web site.
Note:
the new rules do not affect MCTMT filings for businesses (Form MTA-305).
Questions?
Visit
our Web site at www.tax.ny.gov
