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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). For more information on the tax and counties included in this disctrict, see the New York State website.

Individual returns

To indicate a Schedule C business or farm activity is located within the MCTD, enter 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 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 code 17, Form MTA: NY in the State use code field on the federal K1 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. You can enter apportionment information for MCTD in View > Apportionment > New York tab > City Information.

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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