IT-203-GR-ATT-C: Schedule C – Nonresident partners qualifying and participating in a metropolitan commuter transportation mobility tax (MCTMT) group return (2025)
New York · NY DTF · Used for tax years 2025
Form IT-203-GR-ATT-C is a schedule listing 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,
Who files this form
Schedule C (Form IT-203-GR-ATT-C) is used to list nonresident partners who qualify for and participate in a metropolitan commuter transportation mobility tax (MCTMT) group return.
Submit this schedule with Form IT-203-GR. The form does not explain the qualification requirements.
What you'll need
Have the following information ready:
- 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 to MCTD Zone 1 and Zone 2.
- Each partner’s MCTMT amount.
- Estimated MCTMT paid and any amount paid with Form IT-370.
- Information about other group returns for column I, which refers you to the instructions.
How to file
Complete as many Schedule C forms as needed and submit all Forms IT-203-GR-ATT-C with Form IT-203-GR.
Enter the schedule totals on the appropriate line on Form IT-203-GR. If using more than one Schedule C, put the grand totals from all schedules 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 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.
- If filing multiple Schedule C forms, enter grand totals only on the last form. Leave the other total boxes blank.
- Submit all Schedule C forms with Form IT-203-GR.
Questions people ask
Can I use more than one Schedule C?
Yes. Complete as many as needed. Enter the grand totals on the last form, leave the other total boxes blank, and submit all schedules with Form IT-203-GR.
Where do I report earnings allocated to each MCTD zone?
Report net earnings from self-employment allocated to MCTD Zone 1 in column C and Zone 2 in column D.
Does the partner’s Social Security number go on both pages?
Yes. Enter it in column B on page 1 and repeat the same number in column B2 on page 2.
How are the balance due and overpayment calculated?
For the balance due in column G, subtract column F from column E. For the overpayment in column H, subtract column E from column F. Column E is MCTMT, and column F is estimated MCTMT paid or the amount paid with Form IT-370.