Form Mta 7 – Fill Out and Use This PDF

Your social security number (SSN)
Your irst name and middle initial	Your last name
Mailing address (number and street or rural route)			Apartment number
City, village, or post ofice (see instructions)		State	ZIP code

Enter your 2-character special condition code

if applicable (see instructions)
Dollars	Cents
1 MCTMT payment	00

  Paid preparer must complete (see instructions) 

Preparer’s signature



Firm’s name (or yours, if self-employed)

Address

E-mail:

Date:

 Preparer’s NYTPRIN

 Preparer’s PTIN or SSN

Employer identiication number

Mark an X if self-employed

Payment information – Full payment (by check or

money order only) must be made of any balance due with this automatic extension of time to ile. Make

your check or money order payable in U.S. funds to Commissioner of Taxation and Finance and write your social security number and 2013 MCTMT on it.

Ask for your extension online – Instead of using paper

Form MTA-7 to request an extension of time to ile, you can

complete your request for free on our Web site (at www.tax.ny.gov).

The online option provides you with a conirmation that we received

your extension request.

If you owe tax, you must pay it by the original date that your metropolitan commuter transportation mobility tax (MCTMT) return is due. If you want to pay by debit from your bank account (ACH debit), you must submit your extension request on our Web site.

General information

Purpose – File Form MTA-7 on or before the due date of

Form MTA-6, Metropolitan Commuter Transportation Mobility Tax Return, to get an automatic six-month extension of time to ile your

return.

If you are requesting an extension of time to ile using Form MTA-7, you may still ile Form MTA-6 electronically.

We cannot grant an extension of time to ile for more than six

months if you live in the United States. However, you may

qualify for an extension of time to ile beyond six months under

section 157.3(b)(1) of the personal income tax regulations if you are outside the United States and Puerto Rico. See the special condition code instructions on Form MTA-6-I, Instructions for Form MTA-6.

When to ile – File Form MTA-7 on or before the iling deadline for your MCTMT return (extension applications iled after the iling deadline for the return are invalid). Generally, the iling deadline is

the thirtieth day of the fourth month following the close of the tax year (April 30, 2014, for calendar-year ilers).

However, you may ile Form MTA-7 on or before:

•June 30, 2014, if you qualify for an automatic two-month extension of time to ile your MCTMT return because 1) you are a U.S. citizen or resident and live outside the U.S. and your main place of business or post of duty is outside the U.S. and Puerto Rico; or 2) you are in the military service outside the U.S. and

Puerto Rico when your 2013 MCTMT return is due and you need an additional four months to ile (October 31, 2014);

•June 16, 2014, if you are a U.S. nonresident alien for federal income tax purposes and you qualify to ile your MCTMT return on June 16, 2014, and you need an additional six months to ile (December 15, 2014);

•July 29, 2014, (if your due date is April 30, 2014) or

September 15, 2014, (if you are a nonresident alien and your due date is June 16, 2014), if you qualify for a 90-day extension of time to ile because your spouse died within 30 days before your return due date and you need additional time to ile.

However, you must ile your 2013 MCTMT return on or before October 31, 2014, if your due date is April 30, 2014, or on or before December 15, 2014, if you are a nonresident alien and your due date is June 16, 2014.

See Special condition codes.

If you qualify for an extension of time to ile beyond six months, you must ile Form MTA-7 on or before the iling deadline for your

MCTMT return.

How to ile – File Form MTA-7 along with payment for any MCTMT due, on or before the due date of your return. Use the worksheet on the back to determine if a payment is required.

Spouses who are both required to ile an MCTMT return must complete separate Forms MTA-7. You cannot ile a joint MCTMT

return or extension application.

Payment of tax – To obtain an extension of time to ile, you must make full payment of the properly estimated MCTMT due. Payment may be made by check or money order enclosed with Form MTA-7.

Fee for payments returned by banks – The law allows the Tax Department to charge a $50 fee when a check, money order, or electronic payment is returned by a bank for nonpayment. However, if an electronic payment is returned as a result of an error by the bank or the department, the department won’t charge the fee. If your payment is returned, we will send a separate bill for $50 for each return or other tax document associated with the returned payment.

Penalties

Late payment penalty – If you do not pay your MCTMT liability when due (determined with regard to any extension of time to pay), you will have to pay a penalty of ½ of 1% of the unpaid amount for each month or part of a month it is not paid, up to a maximum of 25%. The penalty will not be charged if you can show reasonable cause for paying late. This penalty is in addition to the interest charged for late payments.

Reasonable cause will be presumed with respect to the addition

to tax for late payment of MCTMT if the requirements relating to extensions of time to ile have been complied with, the balance due

shown on the MCTMT return is no greater than 10% of the total MCTMT shown on the MCTMT return, and the balance due shown on the MCTMT return is paid with the return.

Late iling penalty – If you do not ile your Form MTA-6 when due (determined with regard to any extension of time to ile), or if you do not ile Form MTA-7 on time and obtain an extension of time to ile, you will have to pay a penalty of 5% of the MCTMT due for

each month, or part of a month, the return is late, up to a maximum of 25%. However, if your MCTMT return is not iled within 60 days of the time prescribed for iling a return (including extensions),

this penalty will not be less than the lesser of $100 or 100% of the amount required to be shown as MCTMT due on the return reduced

by any MCTMT paid. The penalty will not be charged if you can show reasonable cause for iling late.

Interest

Interest will be charged on any amount of MCTMT that is not paid on

or before the due date of your MCTMT return, even if you received an extension of time to ile your MCTMT return. Interest is a charge

for the use of money and in most cases may not be waived. Interest

is compounded daily and the rate is adjusted quarterly.

Speciic instructions

See the instructions for Form MTA-6 for the Privacy notiication or if you need help contacting the Tax Department.

Filling in your form – Use black ink only (no red or other color ink or pencils) to print or type all entries.

Do not write in dollar signs, commas, or decimal points when making entries. All necessary punctuation has been printed on the form.

Name and address box – Enter your social security number and

print your name and address in the spaces provided. Your name must be spelled correctly, with your irst name entered irst on the form. Failure to provide a social security number may invalidate this extension. If you do not have a social security number, enter do not have one. If you do not have a social security number, but have applied for one, enter applied for.

Foreign addresses – Enter the information in the following order:

city, province or state, and then country (all in the City, village, or post ofice box). Follow the country’s practice for entering the postal

code. Do not abbreviate the country name.

Special condition codes – If you qualiied for an automatic two-month extension of time to ile because you are out of the country and need an additional four months to ile (October 31, 2014), enter special condition code E3. If you are a nonresident alien and your iling due date is June 16, 2014, and you need an additional six months to ile (December 15, 2014), enter special condition code E4. If you qualiied for a 90-day extension of time to ile because your spouse died, and you need additional time to ile (on or before October 31, 2014, or in the case of a nonresident alien, on or before December 15, 2014), enter special condition

code D9. Also, enter the applicable special condition code, E3, E4, or D9, on Form MTA-6 when you ile your return.

Paid preparer’s responsibilities – Under the law, all paid preparers

must sign and complete the paid preparer section of the return. Paid preparers may be subject to civil and/or criminal sanctions if they fail

to complete this section in full.

When signing Form MTA-7, you must enter your New York tax preparer registration identiication number (NYTPRIN) if you are

required to have one. Also, you must enter your federal preparer tax

identiication number (PTIN) if you have one; if not, you must enter

your social security number.

Worksheet instructions

Complete the following worksheet to determine if you must make a payment with Form MTA-7.

Line 1 – Enter the amount of your MCTMT liability for 2013 that you expect to enter on Form MTA-6, line 2.

Line 2 – Enter the amount of 2013 MCTMT already paid that you expect to enter on Form MTA-6, line 3 (excluding the amount paid with Form MTA-7).

Worksheet

1MCTMT liability for 2013................................ 1.

2 Total 2013 MCTMT already paid ................... 2.

3Total MCTMT payment (subtract line 2 from line 1; enter this amount here and on line 1 on the front). If line 2 is more than

line 1, enter 0 ................................................ 3.

Note: You may be subject to penalties if you underestimate the balance due.

How to claim credit for payment made with this form

Include the amount paid with this form on Form MTA-6, line 3. For more information, see the line instructions for Form MTA-6.

Where to ile

If you are enclosing a payment with Form MTA-7, mail to:

MCTMT EXTENSION REQUEST

PO BOX 4138

BINGHAMTON NY 13902-4138

If you are not enclosing a payment with Form MTA-7, mail to:

MCTMT EXTENSION REQUEST–NR

PO BOX 4143

BINGHAMTON NY 13902-4143

If using a private delivery service, send to: JPMorgan Chase, MCTMT Processing Center–7, 33 Lewis Road,

Binghamton NY 13905-1040.

For more information about private delivery services, see Publication 55, Designated Private Delivery Services.