Senator David Carlucci (D-Rockland/Orange) reminded Rockland employers to must file their MTA Protective Refund Claims before next Friday, Nov. 2 to ensure that they are eligible for tax relief if the payroll tax is found unconstitutional. The legal decision on the MTA Payroll Tax's constitutionality has not been made.
Self-employed individuals would also have until April 30, 2013 to apply for their own refund.
“Today I am urging Rockland employers to make sure they meet this critical deadline so that they preserve their ability to file for a refund from the onerous, job-killing tax if deemed unconstitutional by the courts," said Carlucci.
The case, Edward P. Mangano v. Sheldon Silver, is currently on appeal in the New York State Supreme Appellate Division. Nassau County began legal action on July 29, 2010 challenging the constitutionality and legality of the MTA Payroll Tax. Recently, the Supreme Court in Nassau County ruled it to be unconstitutional, and subsequently the MTA appealed the decision.
If the tax is found unconstitutional, employers paid the tax could be eligible for a substantial refund if they meet the required statute of limitations. The MTA Payroll Tax was implemented on Nov. 2, 2009 for employers within the MTA service region.
The MTA Protective Refund Claim preserves an individual’s right to a refund if the payroll tax is determined unconstitutional after the November 2 deadline. If the case is upheld in January 2013, the protective refund claim allows people to file for a refund even though the three-year statute of limitations has expired. Those who do not file a protective claim refund may still file after these dates, although these will only apply for the filing periods within the established statute of limitations.
To file a protective claim, there are three options:
- If you have an Online Service account through the NYS Department of Taxation and Finance, you may file through the services menu at: http://www.tax.ny.gov/online.
- Complete an electronic form at:https://www8.tax.ny.gov/MCPC/mcpcStart
- Call for an automated telephone application at (518) 485-2392.
For more information about submitting a refund claim, residents may contact Senator Carlucci's office at (845) 623-3627 or email firstname.lastname@example.org.