Form MTA-6, Metropolitan Commuter Transportation Mobility Tax Return For Self-Employed Individuals (including partners)
Link to Form MTA-6
Individuals with net earnings from self-employment
General Individuals (including partners in partnerships and members of LLCs that
are treated as partnerships for federal income tax purposes) who have net
earnings from self-employment allocated to the MCTD are subject to the
MCTMT. However, if your total net earnings from self-employment
allocated to the MCTD are $50,000 or less for the tax year, no MCTMT is
due.
If you have net earnings from self-employment allocated to the MCTD from
more than one business or partnership, you must use the total of all your net
earnings from self-employment allocated to the MCTD for purposes of the
$50,000 threshold and to compute the tax. Additionally, the threshold and
the tax must be computed on an individual basis, even though you may file
a joint personal income tax return.
If you have employees, you may also be subject to the MCTMT as an
employer .
Note: For purposes of the MCTMT, a statutory employee is considered an
employee. Therefore the MCTMT is paid by the employer.
The Marriage
Equality Act
The Marriage Equality Act (Act) was signed into law on June 24, 2011. One
purpose of the Act is to provide that all marriages, whether of same-sex
couples or different-sex couples, will be treated equally under all laws of the
state. Accordingly, the Act applies to all taxes administered by the Tax
Department as of July 24, 2011.
For New York State purposes, you may be required to recompute your
federal income tax return, including your net earnings from
self-employment, as if you had been able to use a married filing status. You
must apply all the federal rules for married taxpayers (for example, IRC
section 179 limitations, spousal employment rules, etc.) when recalculating
your net earnings from self-employment.
The following definitions apply to the MCTMT for self-employed
individuals:
• Net earnings from self-employment means your net earnings from
self-employment as defined under section 1402(a) of the Internal
Revenue Code (IRC).
Note: Section 1402(b)(1) defines self-employment income subject to
social security taxes. However, in computing the amount of net
earnings from self-employment subject to the MCTMT,
section 1402(b), including the annual limitation on the amount of net
earnings from self-employment subject to social security tax under
section 1402(b)(1), does not apply. Generally, your net earnings from
self-employment for purposes of the MCTMT is the amount reported
on federal Schedule SE (Form 1040), Self-Employment Tax, Section A
or Section B depending on which section you are required to complete.
• Net earnings from self-employment allocated to the MCTD means your
net earnings from self-employment that are attributable to a business
carried on within the MCTD.
• Business activity is carried on in the MCTD if you have, maintain,
operate, or occupy desk space, an office, a shop, a store, a warehouse,
a factory, an agency, or other place located in the MCTD where your
business matters are systematically and regularly carried on. Similarly,
business activity is carried on outside of the MCTD if you have,
maintain, operate, or occupy desk space, an office, a shop, a store, a
warehouse, a factory, an agency, or other place located outside the
MCTD where your business matters are systematically and regularly
carried on.
If you do not have, maintain, operate, or occupy desk space, an office,
a shop, a store, a warehouse, a factory, an agency, or other place
located in or out of the MCTD, business is carried on within the
MCTD if activities in connection with your business are conducted
within the MCTD with a fair measure of permanency and continuity.
Source: PUB-420 Guide to the Metropolitan Commuter Transportation Mobility Tax