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 taxable year, then you are subject to the MCTMT. The $50,000 threshold is computed 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 .

Note: Only enter an amount on line 54a or 54b if your net earnings from self-employment allocated to either Zone 1 or Zone 2 exceed $50,000 for the year (computed 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 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 ).