IT-203-GR-ATT-C: Schedule C - Nonresident partners qualifying and participating in a metropolitan commuter transportation mobility tax (MCTMT) group return (2024)
New York · NY DTF · Used for tax years 2024
Form IT-203-GR-ATT-C, Schedule C, lists nonresident partners qualifying and participating in a metropolitan commuter transportation mobility tax (MCTMT) group return. It reports each partner’s net earnings from self-employment allocated to MCTD Zones 1 and 2, MCTMT, payments, and
Who files this form
Schedule C (Form IT-203-GR-ATT-C) lists nonresident partners who qualify for and participate in a metropolitan commuter transportation mobility tax (MCTMT) group return. Submit it with Form IT-203-GR.
The form does not explain the qualification rules.
What you'll need
Have the following information ready to complete Schedule C:
- The partnership’s legal name and special NYS identification number.
- Each participating nonresident partner’s name, address, and Social Security number.
- Each partner’s net earnings from self-employment allocated separately to MCTD Zone 1 and Zone 2.
- Each partner’s MCTMT amount.
- Each partner’s estimated MCTMT paid and amount paid with Form IT-370.
The form also has a column for other group returns, which refers you to the instructions.
How to file
Submit all completed Forms IT-203-GR-ATT-C with Form IT-203-GR. Enter the Schedule C totals on the appropriate line on Form IT-203-GR.
You may complete as many Schedule C forms as needed. If you use more than one, enter the grand totals from all Schedules C on the last form and leave the other total boxes blank.
The supplied form does not give a mailing address or e-filing directions.
Common mistakes
- Show negative amounts with a minus (-) sign.
- List partners in alphabetical order or Social Security number order.
- Enter each partner’s Social Security number in both column B on page 1 and column B2 on page 2. The numbers must match.
- If you complete multiple Schedules C, put the grand totals only on the last form and leave the other total boxes blank.
- Submit every completed Schedule C with Form IT-203-GR.
Questions people ask
Can I use more than one Schedule C?
Yes. Complete as many as needed. Put the grand totals on the last Schedule C, leave the other total boxes blank, and submit all of them with Form IT-203-GR.
Where do I report earnings allocated to each MCTD zone?
Enter net earnings from self-employment allocated to Zone 1 in column C and those allocated to Zone 2 in column D.
How do I calculate the balance due?
Column G directs you to subtract column F, estimated MCTMT paid and the amount paid with Form IT-370, from column E, MCTMT.
How do I calculate an overpayment?
Column H directs you to subtract column E, MCTMT, from column F, estimated MCTMT paid and the amount paid with Form IT-370.