IT-6-SNY: Metropolitan Commuter Transportation Mobility Tax (MCTMT) for START-UP NY (2024)
New York · NY DTF · Used for tax years 2024
Form IT-6-SNY reports net earnings from self-employment in the Metropolitan Commuter Transportation District and subtracts earnings attributable to approved START-UP NY businesses to determine the earnings used to calculate MCTMT in each zone. It is submitted with Form IT-201 or
Who files this form
Complete Form IT-6-SNY if you are an owner or partner in an approved START-UP NY business and have net earnings from self-employment allocated to the Metropolitan Commuter Transportation District (MCTD).
You must still report annual MCTMT information if your total net earnings allocated to Zone 1 or Zone 2 exceed $50,000 for the tax year. This total includes earnings both inside and outside the tax-free NY area. When calculating your MCTMT liability, exclude earnings attributable to the tax-free NY area within that zone.
Submit this form with Form IT-201 or IT-203 even if the amounts on lines 5 and 10 are zero.
What you'll need
- Your Form IT-201 or IT-203, with your name and Social Security number as shown on the return.
- The START-UP NY certificate of eligibility for each approved business, which provides the 14-digit certificate number.
- Your total net earnings from self-employment allocated to each zone, including earnings from START-UP NY businesses, and the earnings for each approved business within the tax-free NY area.
- Form IT-203-A, Business Allocation Schedule, if you carry on business both in and out of Zone 1 or both in and out of Zone 2.
- Additional Forms IT-6-SNY if you need more space to list approved businesses.
How to file
Submit Form IT-6-SNY with your Form IT-201 or IT-203.
- Enter total net earnings allocated to Zone 1 on line 1 and to Zone 2 on line 6, including START-UP NY earnings.
- List each approved business’s 14-digit certificate number and qualifying earnings on line 2 for Zone 1 or line 7 for Zone 2.
- If you need additional Forms IT-6-SNY, complete only your name, Social Security number, and line 2 or line 7 on those forms. Enter their column B totals on line 3 or line 8, respectively.
- Add the excluded earnings on line 4 for Zone 1 and line 9 for Zone 2. Subtract line 4 from line 1 to complete line 5, and subtract line 9 from line 6 to complete line 10.
- Include line 5 on Form IT-201, line 54a, or Form IT-203, line 52b. Include line 10 on Form IT-201, line 54b, or Form IT-203, line 52c.
Submit Form IT-203-A with your return if you carry on business both in and out of either zone. The supplied text does not provide a mailing address or e-file directions.
Common mistakes
- Leaving out the form because no earnings remain after the exclusion. You must submit it even if lines 5 and 10 are zero.
- Using one form for both spouses. If you file a joint return and both qualify to exclude START-UP NY earnings, each spouse must complete a separate Form IT-6-SNY.
- Leaving START-UP NY earnings out of the starting totals. Include these earnings in line 1 or line 6 before subtracting the exclusion.
- Including tax-free NY area earnings in the MCTMT liability calculation. The instructions say not to include those earnings when calculating your liability.
- Claiming benefits during a suspension. You are not eligible for START-UP NY tax benefits for any tax year in which your business is suspended from the program.
Questions people ask
Which counties are in Zone 1 and Zone 2?
Zone 1 includes New York (Manhattan), Bronx, Kings (Brooklyn), Queens, and Richmond (Staten Island). Zone 2 includes Rockland, Nassau, Suffolk, Orange, Putnam, Dutchess, and Westchester.
How long does the START-UP NY MCTMT exemption last?
Self-employed individuals, including partners, do not pay MCTMT on net earnings attributable to an approved START-UP NY business within the MCTD for up to 10 consecutive years. The exemption begins with the tax year the approved business locates in the tax-free NY area.
Can I still have an annual reporting requirement if some earnings are exempt?
Yes. You must still report annual MCTMT information if total net earnings allocated to Zone 1 or Zone 2, including earnings inside and outside the tax-free NY area, exceed $50,000 for the tax year.
What if I have more approved businesses than the form has room for?
Submit additional Forms IT-6-SNY. Complete only your name, Social Security number, and line 2 for Zone 1 businesses or line 7 for Zone 2 businesses. Enter the additional column B totals on line 3 for Zone 1 or line 8 for Zone 2.