Nassau County Executive Edward P. Mangano announced today that the November 2nd, deadline for employers in Nassau County to file a Metropolitan Commuter Transportation Mobility Tax (MCTMT) protective refund claim, has been extended until November 14th, as a result of Hurricane Sandy.
With many employers in Nassau struggling to get back on their feet in the aftermath Sandy and a final decision on the legality of the MTA Payroll Tax expected in January, County Executive Mangano reminded employers of the importance of filing the appropriate paperwork as expeditiously as possible.
County Executive Mangano stated, “We fought to repeal the job-killing payroll tax and won in County Court, as the decision is being challenged in Supreme Court. I remind employees to file a claim against the MTA to preserve their right to a refund by November 14th.”
County Executive Mangano filed a legal action on July 29, 2010 challenging the constitutionality and legality of the MTA Payroll Tax. The Supreme Court in Nassau County ruled the tax unconstitutional earlier this year. MTA then appealed the Supreme Court decision. The case, Edward P. Mangano v. Sheldon Silver is currently on appeal in the New York State Supreme Appellate Division. Should the unconstitutionality of the tax be upheld, employers in Nassau who have previously paid the tax could file for a refund; which could be substantial.
Although the three year Statute of Limitations for filing has expired, Nassau employers must file a claim by November 14, to preserve their right to file a protective claim refund. Those who do not file by the deadline, may file a claim after the November 14 deadline, however, the claim will only apply for the filing periods within the established Statute of Limitations. Self-employed individuals would have until April 30, 2013 to apply for their refund.
To file a protective claim, employers can: Complete an electronic form by visiting https://www8.tax.ny.gov/MCPC/mcpcStart; or call for an automated telephone application at (518) 485-2392. Those with an Online Service account through the NYS Department of Taxation and Finance, you may file through the services menu by visiting http://www.tax.ny.gov/online.