The New York State Department of Taxation and Finance introduced the MTA-599 form as a crucial document for partnerships, limited liability partnerships (LLPs), and limited liability companies (LLCs) treated as partnerships, intending to streamline the process of managing Metropolitan Commuter Transportation Mobility Tax (MCTMT) obligations. This form caters specifically to partnerships that wish to make group estimated tax payments and file a single group return for the MCTMT, potentially simplifying the tax filing process and ensuring compliance with state tax laws. Requirements for filing include having at least two qualified partners in the group opting to participate, submission of the appropriate affidavit or powers of attorney, and adherence to filing deadlines to facilitate the process. Moreover, the form necessitates thorough reading of related tax bulletins to ensure comprehensive understanding and compliance. Upon approval, the partnership is assigned a special MCTMT identification number, necessary for all group transactions related to this tax. This provision not only aids in the administrative aspect of managing taxes for multiples entities but also underscores the importance of collective action in meeting tax obligations, thereby encouraging partnerships to maintain organized and compliant financial practices within the New York State tax framework.
| Question | Answer |
|---|---|
| Form Name | Form Mta 599 |
| Form Length | 2 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 30 sec |
| Other names | 599 application, LLCs, 599 form, MTA-599 |
New York State Department of Taxation and Finance
Application for Permission to Make Metropolitan Commuter Transportation Mobility Tax Group Estimated Tax Payments and File a Group Return
(5/12)
Tax Department use only
Form
Further references to partnerships or partners shall include LLPs and LLCs treated as partnerships and members of LLPs and LLCs treated as partnerships, respectively.
For purposes of the MCTMT only, group members may be resident or nonresident partners.
In addition to completing this form, the following conditions must be met:
–Partnerships must have at least two qualiied partners electing to participate in the MCTMT group return process.
–Form
–This application and accompanying documents must be iled no later than 45 days before the due date of the irst required estimated MCTMT payment for the tax year in which the group is requesting to ile on a group basis.
Note: Before completing this application, you must read
Legal name of partnership ( see instructions ) |
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Employer identiication number ( see instructions ) |
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Trade name if different from legal name above |
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Name of group agent |
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Address ( see instructions ) |
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Address of group agent ( if different, see instructions ) |
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City, village, or post ofice |
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ZIP code |
City, village, or post ofice |
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A.This application is:
a new application
an application for reinstatement.
Enter the special MCTMT identiication number previously issued to the group
B.Enter the irst tax year for which the group return will be iled
C.Enter the number of group members that have elected to participate in the return
D.Were any individual estimated MCTMT payments made by the electing
group members for the irst tax year for which the group return will be iled? Yes If YES, see instructions on back.
No
Certification: I certify that: (1) I have read and understand the rules relating to making MCTMT group estimated tax payments and the iling of a group return and agree to act as the group agent; (2) to the best of my knowledge and belief, on the date this application is submitted, the group members agree to conform to and meet the conditions of participation; and (3) I have legal authority to act and am submitting powers of attorney, if required (see Powers of attorney/group affidavit options on the back), for each of the group members.
Signature of group agent
Title
Telephone number
()
Date
Return this completed application and powers of attorney (arranged in either alphabetical or social security number order) or Form
NYS TAX DEPARTMENT, TAXPAYER CONTACT CENTER — MTA GROUP RETURN, W A HARRIMAN CAMPUS, ALBANY NY 12227.
Upon receipt of this completed application, the Tax Department will determine whether it is approved and advise you accordingly. If approved, a special MCTMT identiication number will be issued to the group. This number must be used on the MCTMT group return and when making MCTMT group estimated tax payments.
0191120094
Instructions
Name and address box — Enter in the appropriate spaces the legal name, trade name (if any), and address of the partnership. The legal name is the name in which the business owns property or acquires debt.
Enter the address of the group agent only if different from the business address of the group.
Employer identification number — Enter the federal employer identiication number of the partnership.
Item A
New application — If the group has not previously requested permission to ile on a group basis for the MCTMT, mark an X in the new application box.
Reinstatement — If the group previously received approval to ile on a group basis for the MCTMT, but subsequently did not ile a group return for one or more years and now wishes to resume iling on a group basis for the MCTMT, mark an X in the application for reinstatement box. Also enter the special MCTMT identiication number previously issued to the group (if known).
Item C
Number of electing group members — Enter the number of group members the group agent knows (on the date Form
Item D
If any partners made estimated MCTMT payments on an individual basis for the current tax year, they may not elect to participate in a group return for the current tax year. However, if estimated MCTMT payments have been made on their behalf as a member of another MCTMT group, they must elect to participate in this MCTMT group iling.
Powers of attorney/group affidavit options — Form
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Text Telephone (TTY) Hotline (for persons with hearing and speech disabilities using a TTY): If you have access to a TTY, contact us at (518)
If you do not own a TTY, check with independent living centers or community action programs to ind
out where machines are available for public use.
Individual powers of attorney option — An individual power of attorney must be submitted for each qualiied group member the group agent knows (at the time of application) will be included on the return. Each power of attorney must authorize the group agent to represent the participating group member in the group. If the group is applying for reinstatement, new powers of attorney must be submitted for all electing group members even though the group may have submitted powers of attorney for some or all those group members with the previous application.
Form
Privacy notification
The Commissioner of Taxation and Finance may collect and maintain personal information pursuant to the New York State Tax Law, including but not limited to, sections
This information will be used to determine and administer tax liabilities and, when authorized by law, for certain tax offset and exchange of tax information programs as well as for any other lawful purpose.
Information concerning quarterly wages paid to employees is provided to certain state agencies for purposes of fraud prevention, support enforcement, evaluation of the effectiveness of certain employment and training programs and other purposes authorized by law.
Failure to provide the required information may subject you to civil or criminal penalties, or both, under the Tax Law.
This information is maintained by the Manager of Document Management, NYS Tax Department, W A Harriman Campus, Albany NY 12227; telephone (518)
Telephone assistance
MCT Mobility Tax Information Center: (518)
To order MCTMT forms: |
(518) |
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Persons with disabilities: In compliance with the
Americans with Disabilities Act, we will ensure that our lobbies, ofices, meeting rooms, and
other facilities are accessible to persons with disabilities. If you have questions about special accommodations for persons with disabilities, call the information center.
0192120094