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  1. Transportation District (MCTD), must also file Form CT-3M/4M and pay a metropolitan transportation business tax (MTA surcharge) on business done in the Metropolitan Transportation Authority region.

  2. File this form with your Form CT-3, CT-3-A, or CT-4. Before completing this return, see Form CT-3M/4M-I, Instructions for Form CT-3M/4M. A. Pay amount shown on line 12. Make payable to: Attach your payment here. Detach all check stubs. (See instructions for details.)

  3. Transportation District (MCTD), must also file Form CT-3M/4M and pay a metropolitan transportation business tax (MTA surcharge) on business done in the Metropolitan Transportation Authority region.

  4. We last updated New York Form CT-3M/4M in July 2021 from the New York Department of Taxation and Finance. This form is for income earned in tax year 2023, with tax returns due in April 2024. We will update this page with a new version of the form for 2025 as soon as it is made available by the New York government.

  5. If you do business, employ capital, own or lease property, or maintain an ofice in the Metropolitan Commuter Transportation District (MCTD), you must file this form. If not, you do not have to file this form. However, you must disclaim liability for the MTA surcharge on Form CT-3, CT-3-A, or CT-4.

  6. taxpayer filing Form CT-3, CT-3-A, or CT-4 under Article 9-A, that does business, employs capital, owns or leases property, or maintains an office in the Metropolitan Commuter Transportation District (MCTD), must also file Form CT-3M/4M and pay a metropolitan transportation business tax surcharge on business done in the Metropolitan Transportati...

  7. This file contains detailed instructions for completing Form CT-3-M, the MTA Surcharge Return for corporations in New York State. It outlines filing requirements, deadlines, and notable updates for 2023.

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