New York Form IT-6-SNY, Metropolitan Commuter Transportation Mobility Tax for START-UP NY, is used by certain self-employed taxpayers who are owners of an approved START-UP NY business or partners in an approved START-UP NY business and have net earnings from self-employment allocated to the Metropolitan Commuter Transportation District. The form helps taxpayers report the amount of net earnings subject to the Metropolitan Commuter Transportation Mobility Tax, also called MCTMT, while also showing the portion of those earnings that may be excluded because the income is connected to an approved START-UP NY business located in a tax-free NY area within the district. The district is divided into Zone 1 and Zone 2, and the form separates the calculation for each zone. Zone 1 covers New York, Bronx, Kings, Queens, and Richmond counties. Zone 2 covers Rockland, Nassau, Suffolk, Orange, Putnam, Dutchess, and Westchester counties. Self-employed individuals, including partners, may be able to exclude qualifying START-UP NY earnings from the MCTMT calculation for up to 10 consecutive years, beginning with the tax year the approved business locates in the tax-free NY area. However, taxpayers must still report the annual MCTMT information when total net earnings from self-employment allocated to Zone 1 or Zone 2 exceed $50,000 for the tax year. This form is important because it shows both the total earnings allocated to the MCTD and the START-UP NY earnings that are removed from the MCTMT calculation.
How To File New York Form IT-6-SNY
Submit New York Form IT-6-SNY with Form IT-201 or Form IT-203. Complete the form if you are an owner of an approved START-UP NY business or a partner in an approved START-UP NY business, and you have net earnings from self-employment allocated to the Metropolitan Commuter Transportation District. Enter your name and Social Security number exactly as shown on your return. Complete the Zone 1 section if you have net earnings allocated to Zone 1. Complete the Zone 2 section if you have net earnings allocated to Zone 2. If you need more space to list approved START-UP NY businesses, use additional Forms IT-6-SNY and complete only your name, Social Security number, and the applicable START-UP NY business lines on the added form. If married taxpayers file a joint return and both qualify to exclude START-UP NY earnings from MCTMT, each spouse must complete a separate Form IT-6-SNY. Even if the final taxable amounts on lines 5 and 10 are zero, submit the form with your return to show the net earnings from self-employment earned in the tax-free NY area within the MCTD.
Important General Instructions
Line 1: Metropolitan Commuter Transportation District
Understand that the Metropolitan Commuter Transportation District is divided into two zones for MCTMT purposes.
Line 2: Zone 1 Counties
Zone 1 includes New York County, which is Manhattan, Bronx County, Kings County, which is Brooklyn, Queens County, and Richmond County, which is Staten Island.
Line 3: Zone 2 Counties
Zone 2 includes Rockland, Nassau, Suffolk, Orange, Putnam, Dutchess, and Westchester counties.
Line 4: START-UP NY MCTMT Exclusion
Self-employed individuals, including partners, do not pay MCTMT on net earnings from self-employment that are attributable to an approved START-UP NY business located within the MCTD, as long as the earnings qualify for the START-UP NY benefit.
Line 5: Ten-Year Benefit Period
The MCTMT exclusion for eligible START-UP NY earnings may apply for up to 10 consecutive years.
Line 6: Beginning Of Exemption Period
The exemption period begins with the tax year in which the approved business locates in the tax-free NY area.
Line 7: Reporting Requirement Over $50,000
You must still report annual MCTMT information if your total net earnings from self-employment allocated to Zone 1 or Zone 2 exceed $50,000 for the tax year.
Line 8: Earnings Inside And Outside The Tax-Free NY Area
When checking whether your total net earnings exceed $50,000, include earnings from both inside and outside the tax-free NY area.
Line 9: Excluding START-UP NY Earnings From MCTMT Liability
Do not include net earnings attributable to the tax-free NY area within Zone 1 or Zone 2 when calculating your actual MCTMT liability.
Line 10: Example Of Exclusion
If a partner has $100,000 of total net earnings from self-employment in Zone 1 and $60,000 is from a qualifying partnership in the tax-free NY area, only $40,000 remains for the Zone 1 MCTMT calculation.
Line 11: Married Filing Joint Return
If both spouses qualify to exclude START-UP NY earnings from the MCTMT on a joint return, each spouse must complete a separate Form IT-6-SNY.
Line 12: Suspended START-UP NY Business
You are not eligible for START-UP NY tax benefits for any tax year in which your business is suspended from the START-UP NY program.
How To Complete New York Form IT-6-SNY Line By Line
Line 13: Your Name As Shown On Return
Enter your name exactly as it appears on your New York State income tax return. Use the same spelling and format used on Form IT-201 or Form IT-203.
Line 14: Your Social Security Number
Enter your Social Security number. Make sure the number matches the taxpayer whose START-UP NY self-employment earnings are being reported.
Line 15: Filing Requirement Statement
Complete this form only if you are an owner of an approved START-UP NY business or a partner in an approved START-UP NY business, and you have net earnings from self-employment allocated to the Metropolitan Commuter Transportation District.
Line 16: Line 1, Net Earnings Subject To MCTMT In Zone 1
Enter your total net earnings from self-employment allocated to Zone 1 from all sources. Include both START-UP NY business earnings and non-START-UP NY business earnings in this total.
Line 17: Line 1 Amount Box
Enter the Zone 1 total net earnings amount in dollars. Use whole dollar amounts and enter zero if there is no amount.
Line 18: Line 2, START-UP NY Net Earnings In Zone 1 Included In Line 1
Use line 2 to report the portion of your Zone 1 net earnings from line 1 that came from approved START-UP NY businesses located in the tax-free NY area within Zone 1.
Line 19: Line 2 Column A, Certificate Number
Enter the 14-digit certificate number from the START-UP NY certificate of eligibility for each approved business in Zone 1.
Line 20: Line 2 Column B, Net Earnings
Enter the net earnings from self-employment for each approved START-UP NY business in Zone 1. These amounts must also be included in the total entered on line 1.
Line 21: Line 2a, Certificate Number
Enter the certificate number for the first approved START-UP NY business in Zone 1.
Line 22: Line 2a, Net Earnings
Enter the net earnings from self-employment for the first approved START-UP NY business in Zone 1.
Line 23: Line 2b, Certificate Number
Enter the certificate number for the second approved START-UP NY business in Zone 1, if applicable.
Line 24: Line 2b, Net Earnings
Enter the net earnings from self-employment for the second approved START-UP NY business in Zone 1, if applicable.
Line 25: Line 2c, Certificate Number
Enter the certificate number for the third approved START-UP NY business in Zone 1, if applicable.
Line 26: Line 2c, Net Earnings
Enter the net earnings from self-employment for the third approved START-UP NY business in Zone 1, if applicable.
Line 27: Line 2d, Certificate Number
Enter the certificate number for the fourth approved START-UP NY business in Zone 1, if applicable.
Line 28: Line 2d, Net Earnings
Enter the net earnings from self-employment for the fourth approved START-UP NY business in Zone 1, if applicable.
Line 29: Line 2e, Certificate Number
Enter the certificate number for the fifth approved START-UP NY business in Zone 1, if applicable.
Line 30: Line 2e, Net Earnings
Enter the net earnings from self-employment for the fifth approved START-UP NY business in Zone 1, if applicable.
Line 31: Line 3, Total From Additional Forms For Zone 1
If you needed additional Forms IT-6-SNY to list more Zone 1 approved START-UP NY businesses, enter the total of column B from those additional forms on line 3.
Line 32: Line 4, Total Zone 1 START-UP NY Net Earnings
Add the net earnings in column B from lines 2a through 2e, plus any amount from line 3. Enter the result on line 4.
Line 33: Line 5, Zone 1 Net Earnings After START-UP NY Exclusion
Subtract line 4 from line 1. Enter the result on line 5. This is the Zone 1 amount remaining after removing qualifying START-UP NY net earnings.
Line 34: Line 5 Transfer To Form IT-201
If you file Form IT-201, include the line 5 amount on line 54a.
Line 35: Line 5 Transfer To Form IT-203
If you file Form IT-203, include the line 5 amount on line 52b.
Line 36: Line 6, Net Earnings Subject To MCTMT In Zone 2
Enter your total net earnings from self-employment allocated to Zone 2 from all sources. Include both START-UP NY business earnings and non-START-UP NY business earnings in this total.
Line 37: Line 6 Amount Box
Enter the Zone 2 total net earnings amount in dollars. Use whole dollar amounts and enter zero if there is no amount.
Line 38: Line 7, START-UP NY Net Earnings In Zone 2 Included In Line 6
Use line 7 to report the portion of your Zone 2 net earnings from line 6 that came from approved START-UP NY businesses located in the tax-free NY area within Zone 2.
Line 39: Line 7 Column A, Certificate Number
Enter the 14-digit certificate number from the START-UP NY certificate of eligibility for each approved business in Zone 2.
Line 40: Line 7 Column B, Net Earnings
Enter the net earnings from self-employment for each approved START-UP NY business in Zone 2. These amounts must also be included in the total entered on line 6.
Line 41: Line 7a, Certificate Number
Enter the certificate number for the first approved START-UP NY business in Zone 2.
Line 42: Line 7a, Net Earnings
Enter the net earnings from self-employment for the first approved START-UP NY business in Zone 2.
Line 43: Line 7b, Certificate Number
Enter the certificate number for the second approved START-UP NY business in Zone 2, if applicable.
Line 44: Line 7b, Net Earnings
Enter the net earnings from self-employment for the second approved START-UP NY business in Zone 2, if applicable.
Line 45: Line 7c, Certificate Number
Enter the certificate number for the third approved START-UP NY business in Zone 2, if applicable.
Line 46: Line 7c, Net Earnings
Enter the net earnings from self-employment for the third approved START-UP NY business in Zone 2, if applicable.
Line 47: Line 7d, Certificate Number
Enter the certificate number for the fourth approved START-UP NY business in Zone 2, if applicable.
Line 48: Line 7d, Net Earnings
Enter the net earnings from self-employment for the fourth approved START-UP NY business in Zone 2, if applicable.
Line 49: Line 7e, Certificate Number
Enter the certificate number for the fifth approved START-UP NY business in Zone 2, if applicable.
Line 50: Line 7e, Net Earnings
Enter the net earnings from self-employment for the fifth approved START-UP NY business in Zone 2, if applicable.
Line 51: Line 8, Total From Additional Forms For Zone 2
If you needed additional Forms IT-6-SNY to list more Zone 2 approved START-UP NY businesses, enter the total of column B from those additional forms on line 8.
Line 52: Line 9, Total Zone 2 START-UP NY Net Earnings
Add the net earnings in column B from lines 7a through 7e, plus any amount from line 8. Enter the result on line 9.
Line 53: Line 10, Zone 2 Net Earnings After START-UP NY Exclusion
Subtract line 9 from line 6. Enter the result on line 10. This is the Zone 2 amount remaining after removing qualifying START-UP NY net earnings.
Line 54: Line 10 Transfer To Form IT-201
If you file Form IT-201, include the line 10 amount on line 54b.
Line 55: Line 10 Transfer To Form IT-203
If you file Form IT-203, include the line 10 amount on line 52c.
Line 56: Submit The Form Even If Lines 5 And 10 Are Zero
Submit Form IT-6-SNY with your return even if line 5 and line 10 are zero. This shows the amount of net earnings from self-employment earned in the tax-free NY area within the MCTD.
Final Review Before Filing
Line 57: Review Name And Social Security Number
Make sure your name and Social Security number match the information on your New York State income tax return.
Line 58: Review Zone 1 Earnings
Check that line 1 includes all net earnings from self-employment allocated to Zone 1, including START-UP NY and non-START-UP NY sources.
Line 59: Review Zone 1 START-UP NY Details
Make sure each Zone 1 certificate number is complete and each related net earnings amount is entered in the correct row.
Line 60: Review Zone 1 Calculation
Confirm that line 4 equals the total of Zone 1 START-UP NY net earnings and that line 5 equals line 1 minus line 4.
Line 61: Review Zone 2 Earnings
Check that line 6 includes all net earnings from self-employment allocated to Zone 2, including START-UP NY and non-START-UP NY sources.
Line 62: Review Zone 2 START-UP NY Details
Make sure each Zone 2 certificate number is complete and each related net earnings amount is entered in the correct row.
Line 63: Review Zone 2 Calculation
Confirm that line 9 equals the total of Zone 2 START-UP NY net earnings and that line 10 equals line 6 minus line 9.
Line 64: Review Additional Forms
If additional Forms IT-6-SNY were used, confirm that the totals from added Zone 1 forms are entered on line 3 and the totals from added Zone 2 forms are entered on line 8.
Line 65: Review Form IT-203-A Requirement
If you carry on business both inside and outside Zone 1 or Zone 2, complete Form IT-203-A and submit it with your return.
Line 66: Review Transfer Lines
Transfer line 5 to Form IT-201, line 54a, or Form IT-203, line 52b. Transfer line 10 to Form IT-201, line 54b, or Form IT-203, line 52c.
Line 67: Submit With The Correct Return
Submit Form IT-6-SNY with Form IT-201 or Form IT-203, as applicable.