Form Mta-599 - Application For Permission To Make Metropolitan Commuter Transportation Mobility Tax Group Estimated Tax Payments And File A Group Return

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MTA-599
New York State Department of Taxation and Finance
Application for Permission to Make Metropolitan
(5/12)
Commuter Transportation Mobility Tax Group
Tax Department use only
Estimated Tax Payments and File a Group Return
Form MTA-599 is used by a partnership, a limited liability partnership (LLP), or a limited liability company (LLC) treated as a
partnership to request permission (or reinstatement of permission) to make metropolitan commuter transportation mobility tax
(MCTMT ) group estimated tax payments and file a group return on behalf of its partners or members (collectively referred to as group
members).
Further references to partnerships or partners shall include LLPs and LLCs treated as partnerships and members of LLPs and LLCs
treated as partnerships, respectively.
For purposes of the MCTMT only, group members may be resident or nonresident partners.
In addition to completing this form, the following conditions must be met:
– Partnerships must have at least two qualified partners electing to participate in the MCTMT group return process.
– Form DTF-350, Group Affidavit, or individual powers of attorney must be filed with this application (see instructions on back).
– This application and accompanying documents must be filed no later than 45 days before the due date of the first required
estimated MCTMT payment for the tax year in which the group is requesting to file on a group basis.
Note: Before completing this application, you must read TSB-M-09(2)MCTMT, Metropolitan Commuter Transportation Mobility Tax Group
Estimated Tax Payments and Group Returns for Partners, and TSB-M-12(1)MCTMT, Legislative Amendments to the Metropolitan
Commuter Transportation Mobility Tax, which are available on the Tax Department’s Web site (at ).
Legal name of partnership ( see instructions )
Employer identification number ( see instructions )
Trade name if different from legal name above
Name of group agent
Address ( see instructions )
Address of group agent ( if different, see instructions )
City, village, or post office
State
ZIP code
City, village, or post office
State
ZIP code
A. This application is:
a new application
an application for reinstatement.
Enter the special MCTMT identification number previously issued to the group
B. Enter the first tax year for which the group return will be filed
C. Enter the number of group members that have elected to participate in the return
D. Were any individual estimated MCTMT payments made by the electing
group members for the first tax year for which the group return will be filed?
Yes
No
If Yes, see instructions on back.
Certification: I certify that: (1) I have read and understand the rules relating to making MCTMT group estimated tax payments and the
filing of a group return and agree to act as the group agent; (2) to the best of my knowledge and belief, on the date this application is
submitted, the group members agree to conform to and meet the conditions of participation; and (3) I have legal authority to act and am
submitting powers of attorney, if required (see Powers of attorney/group affidavit options on the back), for each of the group members.
Signature of group agent
Title
Telephone number
Date
(
)
Return this completed application and powers of attorney (arranged in either alphabetical or social security number order) or
Form DTF-350 to:
NYS TAX DEPARTMENT, TAXPAYER CONTACT CENTER — MTA GROUP RETURN, W A HARRIMAN CAMPUS, ALBANY NY 12227.
Upon receipt of this completed application, the Tax Department will determine whether it is approved and advise you accordingly.
If approved, a special MCTMT identification number will be issued to the group. This number must be used on the MCTMT group
return and when making MCTMT group estimated tax payments.
0191120094

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