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IT-201-I (2025) Page 15 of 41 3. Write the name and Social Security number of the New York City resident and Taxable income of New York City resident on that sheet. 4. Submit it with your return. If one spouse was a resident of New York City and the other a nonresident for all of 2025, calculate on a separate sheet the New York City resident tax on the New York State taxable income of the city resident as if you had filed separate federal returns reduced by the New York City household credit (if applicable). Transfer the amount from your separate sheet to line 51. Write the name and Social Security number of the city resident and Taxable income of New York City resident on that sheet. Submit it with your return. If you are self-employed and carry on a trade, business, or profession in New York City, you may also be required to file New York City’s Form NYC-202, Unincorporated Business Tax Return for Individuals and Single-Member LLCs, or Form NYC-202S, Unincorporated Business Tax Return for Individuals. Since New York State does not administer the New York City unincorporated business tax, do not file your Form NYC-202 or NYC-202S with your state return. Line 53: New York City nonrefundable credits Can you claim the New York City unincorporated business tax (UBT) credit, the New York City accumulation distribution credit, or the part-year resident nonrefundable New York City child and dependent care credit? See New York City credits (search: credits). • If No, go to line 54. • If Yes, complete Section C of Form IT-201-ATT and enter the amount from Form IT-201-ATT, line 10, on line 53. Lines 54a through 54e: Metropolitan Commuter Transportation Mobility Tax (MCTMT) The metropolitan commuter transportation mobility tax (MCTMT) is imposed on self-employed individuals with net earnings from self-employment allocated to Metropolitan Commuter Transportation District (MCTD). For purposes of the MCTMT, the MCTD is divided into two zones. • Zone 1 includes the counties of: – Bronx – Kings (Brooklyn) – New York (Manhattan) – Queens – Richmond (Staten Island) • Zone 2 includes the counties of: – Dutchess – Nassau – Orange – Putnam – Rockland – Suffolk – Westchester If an individual’s net earnings from self-employment allocated to either zone exceed $50,000 for the tax year, then you are subject to the MCTMT. The $50,000 threshold is calculated on an individual basis, even if you file a joint income tax return. For purposes of the MCTMT, self-employed individuals include: • Sole proprietors • Partners in partnerships • Members of limited liability companies (LLCs) that are treated as partnerships • Partners of limited liability partnerships (LLPs) that are treated as partnerships Note: Partners and members will be collectively referred to as partners. Partnerships, including LLPs and LLCs treated as partnerships, will be collectively referred to as partnerships in these instructions. Did you or your spouse have net earnings from self-employment allocated to Zone 1 or Zone 2, or both that exceed $50,000? • If No, skip lines 54a through 54e, and go to line 55. • If Yes, you are subject to MCTMT. Go to lines 54a and 54b, as applicable. Lines 54a and 54b: MCTMT net earnings base (see the detailed explanation below) for: • Zone 1- Enter the amount of net earnings from self-employment allocated to Zone 1 for the tax year on line 54a. • Zone 2- Enter the amount of net earnings from self-employment allocated to Zone 2 for the tax year on line 54b. Notes: • Only enter an amount on line 54a if your net earnings from self-employment allocated to Zone 1 exceed $50,000 for the tax year (calculated on an individual basis, even if you file a joint income tax return). • Only enter an amount on line 54b if your net earnings from self-employment allocated to Zone 2 exceed $50,000 for the tax year (calculated on an individual basis, even if you file a joint income tax return). • However, if you are an owner of an approved business or a partner in an approved business in the START-UP NY program, see START-UP NY below. You must calculate your MCTMT net earnings base separately for each source of self-employment income that has business activity in one or both zones. If you have more than one source, combine all the individual amounts on line 54a (Zone 1 amounts) or line 54b (Zone 2 amounts), as applicable. To calculate your MCTMT net earnings base you must multiply your net earnings from self-employment from each source by the specific zone’s allocation percentage for each source (see Determining the Metropolitan Commuter Transportation District allocation percentage below). Joint returns If you are filing a joint return, you and your spouse must each calculate the $50,000 Zone 1 threshold and the $50,000 Zone 2 threshold on an individual basis: • For the MCTMT net earnings base for Zone 1 reported on line 54a: – If each spouse’s individually calculated MCTMT net earnings base in Zone 1 is more than $50,000, add the two amounts and enter the combined total on line 54a. – If either spouse’s individually calculated MCTMT net earnings base in Zone 1 is $50,000 or less, do not include that spouse’s base on line 54a. • For the MCTMT net earnings base for Zone 2 reported on line 54b: – If each spouse’s individually calculated MCTMT net earnings base in Zone 2 is more than $50,000, add the two amounts and enter the combined total on line 54b.