IT-6-SNY: Metropolitan Commuter Transportation Mobility Tax (MCTMT) for START-UP NY (2025)
New York · NY DTF · Used for tax years 2025
Form IT-6-SNY reports self-employment net earnings allocated to the Metropolitan Commuter Transportation District and subtracts qualifying START-UP NY earnings to determine the earnings used to calculate MCTMT in each zone. It is submitted with Form IT-201 or IT-203, even if the
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.
If you file a joint return and both spouses qualify to exclude START-UP NY earnings, each spouse must complete a separate Form IT-6-SNY.
What you'll need
Have the following forms and information available:
- Your name as shown on your return and your Social Security number.
- Your START-UP NY certificate of eligibility, which provides the 14-digit certificate number for each approved business.
- Total net earnings from self-employment allocated to each zone, including START-UP NY earnings, and the earnings for each approved business in the tax-free NY area.
- Form IT-201 or IT-203, with which you must submit this form. Their instructions explain how to determine net earnings from self-employment.
- 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 Form IT-201 or IT-203.
- For Zone 1, enter total net earnings on line 1 and eligible START-UP NY earnings and certificate numbers on line 2. Carry the line 5 result to Form IT-201, line 54a, or Form IT-203, line 52b.
- For Zone 2, enter total net earnings on line 6 and eligible START-UP NY earnings and certificate numbers on line 7. Carry the line 10 result to Form IT-201, line 54b, or Form IT-203, line 52c.
- If additional Forms IT-6-SNY are needed for Zone 1, complete only your name, Social Security number, and line 2 on each additional form. Enter their column B total on line 3 of the main form.
- For additional Zone 2 forms, complete only your name, Social Security number, and line 7. Enter their column B total on line 8 of the main form.
- Submit Form IT-203-A with your return if you carry on business both in and out of either zone.
Submit Form IT-6-SNY even if lines 5 and 10 are both zero.
Common mistakes
- Skipping the form because no earnings remain after the exclusion. You must submit it even if lines 5 and 10 are zero.
- Leaving START-UP NY earnings out of the initial totals. Lines 1 and 6 must include earnings from all sources, including your START-UP NY businesses.
- Including eligible tax-free NY area earnings when calculating MCTMT liability. The instructions say not to include those earnings in that calculation.
- Using one form for both spouses. If both spouses qualify and file jointly, each must complete a separate form.
- Claiming benefits during a suspension. No START-UP NY tax benefits are available for tax years when your business is suspended from the program.
Questions people ask
Which counties are in Zone 1?
Zone 1 includes New York (Manhattan), Bronx, Kings (Brooklyn), Queens, and Richmond (Staten Island).
Which counties are in Zone 2?
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 located 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 a 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.