The MTA tax, imposed on businesses and self-employed individuals, was declared unconstitutional and all taxes that are declared as such, are required to be given back to the taxpayer.
Now, keep in mind that NY State is appealing the original verdict but if the verdict isn’t overruled, then everyone who paid the MTA tax is due a refund….BUT you have to claim your refund in order to get it. How do you get it, you ask? This is from NY State’s website…
How to file a protective claim
There are three options that you can use to file a protective claim:
1 - If you have an Online Service account, login and file through your services menu
2 - Complete an electronic form https://www8.tax.ny.gov/MCPC/mcpcStart
3 - Call an automated telephone application (518-485-2392)
There is no paper refund claim option. Do not file a protective claim for refund by amending your MCTMT return(s). An amended return is not a valid protective claim for refund, if one was already submitted you should re-file using one of the above options.
When to file your protective claim
File your protective claim for the initial filing period on or before:
November 2, 2012 (employers)
April 30, 2013 (self-employed individuals)
Please note: If you are one of our clients, these claims have already been filed on your behalf.