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CCH® PAYROLL — 06/15/09

New York issues memorandum on MTA tax

The New York Department of Taxation and Finance has issued a memorandum concerning the Metropolitan Commuter Transportation Mobility Tax imposed on certain employers and self-employed individuals engaging in business within the Metropolitan Commuter Transportation District (MCTD). As previously reported, the tax was recently enacted as part of the Metropolitan Transportation Authority (MTA) funding legislation. (see CCH Payroll Management Guide Report Letter Issue 2096, dated May 26, 2009.)

In addition to generally summarizing the tax and setting forth applicable definitions, the memorandum addresses a number of specific topics, including the following:

• determining whether an employee is a covered employee;
• payment of the tax;
• PrompTax filers;
• allocation of net earnings from self-employment;
• estimated payments;
• annual reconciliation;
• partnerships and partners;
• group returns for partnerships;
• estimated payments on behalf of nonresident partners;
• modifications for the tax on other New York returns and reports; and
• penalties and interest.

The memorandum notes that additional information on the requirements and procedures for reporting and paying the tax will be made available on the Department's website as they are developed.

(TSB-M-09(1)MCTMT, Office of Tax Policy Analysis, New York Department of Taxation and Finance, June 1, 2009.)

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