MTA 305 Form Filing with Payroll Software Support

The MTA 305 is a very specific form. Used to report and pay the Metropolitan Commuter Transportation Mobility Tax (MCTMT), the form should be filled out only by employers who do business within the Metropolitan Commuter Transportation District (MCTD). The tax, however, is imposed only on the payroll expense for covered employees, which limits the liability to those whose services are allocated to the MCTD. If tax is owed, employers will often file MTA 305 concomitantly with MTA 5, the Estimated Metropolitan Commuter Transportation Mobility Tax.

As with most state-specific forms, the most difficult part of this filing process is determining eligibility. The form itself is limited to one page and just a handful of calculations, which are based on payroll and withholding amounts. If you are unsure if your employees are covered, we recommend checking eligibility on the form’s instructions.

When you’re ready to fill out MTA 305, our software can be extremely helpful. This is where AMS can help. We recommend two products – AMS Payroll and our Forms Filer Plus – to tackle MTA 305 and MTA 5. With semi-automated calculations and electronic filing support, these products can help with both MCTMT reporting and other form support.


AMS and the Metropolitan Commuter Transportation Mobility Tax

MTA 305 requires a few calculations: payroll expense subject to the MCTMT, the amount of tax due for the quarter, prepayments or overpayments from the previous quarter, and the total balance due after pre- or overpayment. Realistically, you will only need to calculate how much MCTMT is due, but doing that can be difficult – especially without payroll support.

Investing in a semi-automated payroll solution can streamline most tax calculations, including MCTMT. AMS Payroll is an excellent, accessible option. The software automatically calculates local, state, and federal taxes and applies these amounts to gross wages, then stores this essential data. When it comes time to file MTA 305, this data is already available. All you need to do is enter it and export.

If you need to pay MCTMT, you will need to file MTA 5 concomitantly. This is where Forms Filer Plus comes in. The software has close to a dozen New York-specific forms prepped and ready for easy filing. When paired together, AMS Payroll and Forms Filer Plus can revolutionize the way you file tax and wage documents.


How AMS Works

Purchasing two separate software tools for MCTMT might sound redundant, but this is part of how AMS works. Our software is set up modularly, which means users buy our required platform, a W-2/1099 softeware filer, then choose add-on tools to build the perfect accounting suite. If you’re interested in additional products from AMS, our full catalogue is listed below.


If you’re unsure if AMS is the solution for your MCTMT needs, we recommend downloading our demo software to test our product. If you have any lingering questions, please call our Sales and Information team at 800-536-1099. Whatever your accounting issue, AMS has a solution.


Software Solutions from AMS

Our W-2 and 1099 Forms Filer is our only required platform. From there, users pick the services they need. Choose from the tools below to build out your customized accounting software.