October 18, 2012

New York State MTA Protective Claim Process

Contributor Diane Giordano, Partner, Tax & Business

Related Service Tax & Business

New York State MTA Protective Claim Process Tax & Business

The Metropolitan Commuter Transportation Mobility Tax (MCTMT), was recently declared unconstitutional by the Nassau County Supreme Court. Though litigation is not concluded, and the law is still in effect, NYS has released procedures for taxpayers to file protective claims for refunds should the unconstitutionality be upheld.

Many payroll provider services are following these procedures for their clients. For those who are not, or for taxpayers who filed their own MCTMT forms, information is now available from NYS on how to file the claim. More information can be found on the link below. Remember, the deadline for submitting a protective claim for employers for the initial MCTMT tax period is November 2, 2012.

We will continue to keep you apprised of developments. If you have any questions or need further assistance, please contact your dedicated Marcum LLP SALT professional.