Form MTA-7 at a glance
What it is: Form MTA-7 is the New York State Application for Automatic Six-Month Extension of Time To File a Metropolitan Commuter Transportation Mobility Tax Return For Self-Employed Individuals (including partners).
Who signs: Under the law, all paid preparers must sign and complete the paid preparer section of the return.
File Form MTA-7 on or before the due date of Form MTA-6 to get an automatic six-month extension of time to file your return.
Spouses who are both required to file an MCTMT return must complete separate Forms MTA-7.
You cannot file a joint MCTMT return or extension application.
What to bring and attach to Form MTA-7
File Form MTA-7 along with payment for any MCTMT due, on or before the due date of your return.
Make full payment, by check or money order only, of any balance due with this automatic extension of time to file. Make your check or money order payable in U.S. funds to Commissioner of Taxation and Finance and write your social security number and 2014 MCTMT on it.
A filled-in Form MTA-7 example: a self-employed filer pays the balance
How to fill out Form MTA-7, box by box
Your social security number, name and address
Enter your social security number and print your name and address in the spaces provided.
Your name must be spelled correctly, with your first name entered first 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.
For foreign addresses, enter the information in the following order: city, province or state, and then country (all in the City, village, or post office box).
Follow the country's practice for entering the postal code.
Do not abbreviate the country name.
Special condition code
Enter your 2-character special condition code if applicable.
If you qualified for an automatic two-month extension of time to file because you are out of the country and need an additional four months to file (November 2, 2015), enter special condition code E3.
If you are a nonresident alien and your filing due date is June 15, 2015, and you need an additional six months to file (December 15, 2015), enter special condition code E4.
If you qualified for a 90-day extension of time to file because your spouse died, and you need additional time to file (on or before November 2, 2015, or in the case of a nonresident alien, on or before December 15, 2015), enter special condition code D9.
Also, enter the applicable special condition code, E3, E4, or D9, on Form MTA-6 when you file your return.
MCTMT payment
Line 1 is the MCTMT payment.
Complete the worksheet to determine if you must make a payment with Form MTA-7, or if a payment is required. Worksheet line 1: Enter the amount of your MCTMT liability for 2014 that you expect to enter on Form MTA-6, line 2. Worksheet line 2: Enter the amount of 2014 MCTMT already paid that you expect to enter on Form MTA-6, line 3 (excluding the amount paid with Form MTA-7).
Line 3, Total 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.
To obtain an extension of time to file, 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.
You may be subject to penalties if you underestimate the balance due.
Do not write in dollar signs, commas, or decimal points when making entries.
Paid preparer
Paid preparer must complete (see instructions) and enter the Date.
When signing Form MTA-7, you must enter your New York tax preparer registration identification number (NYTPRIN) if you are required to have one.
Also, you must enter your federal preparer tax identification number (PTIN) if you have one; if not, you must enter your social security number.
Enter the firm's name (or yours, if self-employed).
Mark an X if self-employed.
Paid preparers may be subject to civil and/or criminal sanctions if they fail to complete this section in full.
More rules for Form MTA-7
Final year for filing extension Form MTA-7. Beginning with tax year 2015, you will no longer have a separate metropolitan commuter transportation mobility tax (MCTMT) filing requirement (your MCTMT will be reported on your personal income tax return). However, be sure to file your 2014 return, Form MTA-6, Metropolitan Commuter Transportation Mobility Tax Return, by the extended due date.
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 file your MCTMT return.
Do not detach. File Form MTA-7 as an entire page.
Use black ink only (no red or other color ink or pencils) to print or type all entries.
All necessary punctuation has been printed on the form.
If you are requesting an extension of time to file using Form MTA-7, you may still file Form MTA-6 electronically.
Instead of using paper Form MTA-7 to request an extension of time to file, you can complete your request for free on the Web site (at www.tax.ny.gov). The online option provides you with a confirmation of your extension request.
If you owe tax, you must pay it by the original date that your MCTMT return is due. If you want to pay by debit from your bank account (ACH debit), you must submit your extension request on the Web site.
Include the amount paid with this form on Form MTA-6, line 3.
If your situation is different
You qualify for an extension of time to file beyond six months
An extension of time to file cannot be granted for more than six months if you live in the United States. However, you may qualify for an extension of time to file 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.
If you qualify for an extension of time to file beyond six months, you must file Form MTA-7 on or before the filing deadline for your MCTMT return.
Common questions about Form MTA-7
Is there a deadline?
File Form MTA-7 on or before the filing deadline for your MCTMT return (extension applications filed after the filing deadline for the return are invalid). Generally, the filing deadline is the thirtieth day of the fourth month following the close of the tax year (April 30, 2015, for calendar-year filers).
Where do I file it?
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.
Are there fees?
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. (checked November 3, 2026)
Is there a 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%. This penalty is in addition to the interest charged for late payments. If you do not file your Form MTA-6 when due (determined with regard to any extension of time to file), or if you do not file Form MTA-7 on time and obtain an extension of time to file, 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%.
Sources
[1] Form MTA-7 (2014), Application for Automatic Six-Month Extension of Time To File a Metropolitan Commuter Transportation Mobility Tax Return, New York State Department of Taxation and Finance (the Official source link on this page).