Form Mta-409 - Estimated Metropolitan Commuter Transportation Mobility Tax Penalties For Partnerships - 2013 Page 2

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Page 2 of 4 MTA-409 (2013)

All filers must complete this part. Only include nonresident

Schedule A — Computation of estimated MCTMT underpayment (if any).

partners who are required to have estimated MCTMT payments paid on their behalf by the partnership.

Current year

1 Total of all nonresident individual partners’ distributive shares of

2013 net earnings from self-employment allocated to the

Metropolitan Commuter Transportation District (MCTD) ................

2 Multiply the amount on line 1 by .34% (.0034); this is the total

estimated MCTMT required to be paid for 2013 .............................

3 90% of the estimated MCTMT required to be paid for 2013

(multiply line 2 by 90% (.90)) ..........................................................

Prior year

4 Total of all nonresident individual partners’ distributive shares of

2012 net earnings from self-employment allocated to the MCTD ....

5 Multiply the amount on line 4 by .34% (.0034); this is the total

estimated MCTMT computed for 2012 ............................................

If the amount on line 4 is more than $150,000, and the entity is

not primarily engaged in farming or fishing, complete line 6 and

continue with Schedule B. If the amount on line 4 is $150,000 or

less, skip line 6 and continue with Schedule B.

6 Multiply line 5 by 110% (1.10) .............................................................

Complete lines 7 through 12 if you paid four equal estimated MCTMT installments

Schedule B — Short method for computing the penalty.

(on the due dates), or if you made no payments of estimated MCTMT. Otherwise, you must complete Schedule C.

7 If you were not required to make an entry on line 6, enter the lesser of line 3 or line 5.

If you were required to make an entry on line 6, enter the lesser of line 3 or line 6 . ........................................

8 Enter the total amount of estimated MCTMT payments made for 2013 ...........................................................

9 Total underpayment for the year

.....................

(subtract line 8 from line 7; if zero or less you do not owe the penalty)

10 Multiply line 9 by .04662 .................................................................................................................................... 10.

11 If the amount on line 9 was paid on or after April 30, 2014, enter 0. If the amount on line 9 was

paid before April 30, 2014, make the following computation to find the amount to enter on this line:

Amount on line 9

number of days before April 30, 2014

.00020 = ........................................................ 11.

12 Penalty

............................................................................... 12.

(subtract line 11 from line 10; enter here and on line 29)

Schedule C — Regular method

Part 1 — Computing the underpayment

4/30/13

7/31/13