Metropolitan Commuter Transportation Mobility Tax (MCTMT) or MT-305 in New York

The New York Metropolitan Commuter Transportation Mobility Tax (MCTMT) is paid by certain employers and self-employed individuals in New York's metropolitan commuter transportation district.

Employers Subject to MCTMT

The MCTMT tax applies to each employer who meets the following requirements:

  • Conducts business in one or more of the following counties: ?New York (Manhattan), Bronx, Kings (Brooklyn), Queens, Richmond (Staten Island), Rockland, Nassau, Suffolk, Orange, Putnam, Dutchess, and Westchester.
  • Is required to withhold NYS income tax from employee wages.
  • Has a payroll expense that exceeds:
    • $ 2 ,500 for the first quarter of 2012 ( 1 / 1 /12 - 3 / 1 /12) and prior quarters, or
    • $312,500 in any calendar quarter beginning on or after April 1, 2012.

Determining MCTMT Tax Amounts

The MCTMT is a quarterly tax based on an employer's quarterly payroll expense for covered employees. Employer rates depend on the value of payroll in the quarter:

Total Payroll Expense for Quarter MCTMT Rate
$312,00 to $375,00 0 .11%
$375,00 to 437,500 0 .23%
Over $437,500 0 .34%

Employers can pay a portion of their estimated MCTMT taxes at the same time as normal withholding (i.e., for each payroll), or in a lump sum at the end of the quarter. Since the true rate can't be determined until the end of the quarter using Form NYS-45, payments made on estimated quarterly payroll expenses may differ from the actual expense. In this case, an additional amount is due at the end of the quarter.

Where to Find the MCTMT in Zenefits

The MCTMT is filed in the Form NYS-45, which can be found in your quarterly tax package.
  1. Click on the Payroll app from your Zenefits dashboard.
  2. Click on the Reports tab, then locate Tax Package.
  3. Download for the quarter you're hoping to get the MCTMT information for.
  4. Once you've downloaded the tax package, locate the NYS-45. The tax package contains all forms filed for that quarter, so you may need to scroll through several pages to find it.

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