MTA-405-E
New York State Department of Taxation and Finance
Certificate of Exemption from Partnership
(9/13)
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 2014 and 2015; it will expire on February 1, 2016.
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 2014 and 2015
.
( see instructions )
Signature of nonresident individual partner
Date
Instructions
MCTMT estimated tax and filing requirements
If you do not meet either of the above exceptions, you may
still claim exemption from this estimated tax provision by filing
for New York nonresident individual partners
Form MTA-405-E with your partnership.
The metropolitan commuter transportation mobility tax (MCTMT) is
You qualify to claim exemption and file Form MTA-405-E by
imposed on self-employed individuals (including partners or
certifying that you will comply in your individual capacity with all the
members in partnerships, limited liability partnerships (LLPs) that
MCTMT estimated tax and return filing requirements, to the extent
are treated as partnerships, and limited liability companies (LLCs)
that they apply to you, for the years covered by this certificate.
that are treated as partnerships) engaging in business within the
Metropolitan Commuter Transportation District (MCTD). The MCTD
If, after considering all your individual circumstances, you determine
consists of New York City (the counties of New York (Manhattan),
you are not required to pay estimated MCTMT or file an MCTMT
Bronx, Kings (Brooklyn), Queens, and Richmond (Staten Island)), as
return, you are considered in compliance with the MCTMT
well as the counties of Rockland, Nassau, Suffolk, Orange, Putnam,
requirements and may file Form MTA-405-E.
Dutchess, and Westchester.
You may be subject to penalties if you file this form and fail
Hereafter, partners and members will be collectively referred to
to comply with the MCTMT estimated tax and return filing
as partners. Partnerships, including LLPs and LLCs treated as
requirements in your individual capacity.
partnerships, will be collectively referred to as partnerships.
How and when to claim exemption from estimated
If a partnership is doing business within the MCTD, each partner
MCTMT
will be subject to the MCTMT based on his or her share of the
partnership’s net earnings from self-employment allocated to
File this certificate (Form MTA-405-E) with your partnership as soon
the MCTD if his or her total net earnings from self-employment
as you determine that you qualify. Do not send this certificate to
allocated to the MCTD are more than $50,000 for the tax year.
the Tax Department.
Please see TSB-M-09(1)MCTMT, Metropolitan Commuter
This certificate expires on February 1, 2016. If you qualify to
Transportation Mobility Tax, and the instructions for Form MTA-6,
be exempt from any partnership estimated MCTMT provisions
Metropolitan Commuter Transportation Mobility Tax Return, for
after that date, you must file a new Form MTA-405-E with your
MCTMT filing and estimated tax requirements for partners in a
partnership.
partnership.
Revocation of exemption by partner
Who may file Form MTA-405-E
You must notify your partnership within 10 days from the
The Tax Law requires partnerships that do business within the
date you no longer expect to meet the conditions stated on
MCTD to make estimated MCTMT payments on behalf of any New
Form MTA-405-E.
York nonresident individual partner subject to the MCTMT unless
you, as a partner, meet one of the following automatic exceptions:
Instructions for partnerships
• The estimated MCTMT required to be paid for the tax year by
Keep this certificate with your records. Do not submit this certificate
the partnership on your behalf is $300 or less. Note: While the
to the Tax Department.
partnership is not required to make estimated payments on your
behalf because the MCTMT required to be paid is $300 or less,
you are still required to make individual estimated payments if
you are liable for any amount of MCTMT.
• You have elected to be included on an authorized MCTMT group
return.