Form Mta-405-E - Certificate Of Exemption From Partnership Estimated Metropolitan Commuter Transportation Mobility Tax Paid On Behalf Of New York Nonresident Individual Partners
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2MTA-405-E
New York State Department of Taxation and Finance
Certificate of Exemption from Partnership
(1/12)
Estimated Metropolitan Commuter Transportation Mobility Tax
Paid on Behalf of New York Nonresident Individual Partners
Do not send this certificate to the Tax Department
(see instructions below).
Use this certificate for tax years 2012 and 2013; it will expire on February 1, 2014.
First name and middle initial
Last name
Social security number
Mailing address
Telephone number
( number and street or rural route )
(
)
City, village, or post office
State
ZIP code
I certify that I will comply with the metropolitan commuter transportation mobility tax ( MCTMT ) estimated tax provisions and
return filing requirements, to the extent that they apply to me, for tax years 2012 and 2013
.
( see instructions )
Signature of nonresident individual partner
Date
Instructions
Changes for 2012
partnership is not required to make estimated payments on your
behalf because the MCTMT required to be paid is $300 or less,
Effective for tax years beginning on or after January 1, 2012,
you are still required to make individual estimated payments if
partners and members who have net earnings from self-employment
you are liable for any amount of MCTMT.
allocated to the Metropolitan Commuter Transportation District
• You have elected to be included on an authorized MCTMT group
(MCTD) that exceed $50,000 for the tax year are subject to the
return.
metropolitan commuter transportation mobility tax (MCTMT).
Previously, the threshold for the tax year was $10,000.
If you do not meet either of the above exceptions, you may
still claim exemption from this estimated tax provision by filing
MCTMT estimated tax and filing requirements
Form MTA-405-E with your partnership.
for New York nonresident individual partners
You qualify to claim exemption and file Form MTA-405-E by
The metropolitan commuter transportation mobility tax (MCTMT) is
certifying that you will comply in your individual capacity with all the
imposed on self-employed individuals (including partners or
MCTMT estimated tax and return filing requirements, to the extent
members in partnerships, limited liability partnerships (LLPs) that
that they apply to you, for the years covered by this certificate.
are treated as partnerships, and limited liability companies (LLCs)
If, after considering all your individual circumstances, you determine
that are treated as partnerships) engaging in business within the
you are not required to pay estimated MCTMT or file an MCTMT
Metropolitan Commuter Transportation District (MCTD). The MCTD
return, you are considered in compliance with the MCTMT
consists of New York City (the counties of New York (Manhattan),
requirements and may file Form MTA-405-E.
Bronx, Kings (Brooklyn), Queens, and Richmond (Staten Island)), as
well as the counties of Rockland, Nassau, Suffolk, Orange, Putnam,
You may be subject to penalties if you file this form and fail
Dutchess, and Westchester.
to comply with the MCTMT estimated tax and return filing
requirements in your individual capacity.
Hereafter, partners and members will be collectively referred to
as partners. Partnerships, including LLPs and LLCs treated as
How and when to claim exemption from estimated
partnerships, will be collectively referred to as partnerships.
MCTMT
If a partnership is doing business within the MCTD, each partner
File this certificate (Form MTA-405-E) with your partnership as soon
will be subject to the MCTMT based on his or her share of the
as you determine that you qualify. Do not send this certificate to
partnership’s net earnings from self-employment allocated to
the Tax Department.
the MCTD if his or her total net earnings from self-employment
allocated to the MCTD are more than $50,000 for the tax year.
This certificate expires on February 1, 2014. If you qualify to
be exempt from any partnership estimated MCTMT provisions
Please see TSB-M-09(1)MCTMT, Metropolitan Commuter
after that date, you must file a new Form MTA-405-E with your
Transportation Mobility Tax, and the instructions for Form MTA-6,
partnership.
Metropolitan Commuter Transportation Mobility Tax Return, for
MCTMT filing and estimated tax requirements for partners in a
Revocation of exemption by partner
partnership.
You must notify your partnership within 10 days from the
date you no longer expect to meet the conditions stated on
Who may file Form MTA-405-E
Form MTA-405-E.
The Tax Law requires partnerships that do business within the
MCTD to make estimated MCTMT payments on behalf of any New
Instructions for partnerships
York nonresident individual partner subject to the MCTMT unless
you, as a partner, meet one of the following automatic exceptions:
Keep this certificate with your records. Do not submit this certificate
to the Tax Department.
• The estimated MCTMT required to be paid for the tax year by
the partnership on your behalf is $300 or less. Note: While the
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