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Instructions for Form MTA-305
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Instructions for Form MTA-305 Employer's Quarterly Metropolitan Commuter Transportation Mobility Tax Return - New York
This document contains official instructions for Form MTA-305 , Employer's Quarterly Metropolitan Commuter Transportation Mobility Tax Return - a form released and collected by the New York State Department of Taxation and Finance.
FAQ
Q: What is Form MTA-305?
A: Form MTA-305 is the Employer's Quarterly Metropolitan Commuter Transportation Mobility Tax Return.
Q: Who needs to file Form MTA-305?
A: Employers located in the Metropolitan Commuter Transportation District (MCTD) who have covered employees are required to file Form MTA-305.
Q: What is the Metropolitan Commuter Transportation District (MCTD)?
A: The MCTD includes the counties of New York (Manhattan), Bronx, Kings (Brooklyn), Queens, Richmond (Staten Island), Rockland, Nassau, Suffolk, Orange, Putnam, Dutchess, and Westchester.
Q: What information is required on Form MTA-305?
A: Form MTA-305 requires information about the employer, payroll summaries, and the calculation of the Metropolitan Commuter Transportation Mobility Tax.
Q: How often does Form MTA-305 need to be filed?
A: Form MTA-305 is a quarterly return and must be filed by the last day of the month following the end of the calendar quarter.
Q: Are there any penalties for late filing?
A: Yes, there are penalties for late filing. It is important to file Form MTA-305 on time to avoid penalties and interest charges.
Instruction Details:
- This 4-page document is available for download in PDF;
- Actual and applicable for the current year;
- Complete, printable, and free.
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