Senator Bill Larkin (R-C-I, Cornwall-on-Hudson) today is encouraging employers subject to the MTA payroll tax to file a protective claim for refund with the New York State Department of Tax and Finance before November 2, 2012.
“The MTA is currently appealing a judge’s ruling which found the MTA payroll tax unconstitutional,” said Senator Larkin. “Should this ruling stand, employers may be eligible for a MTA payroll tax refund, and filing a protective claim is the way to get it.”
Because a claim for refund must be submitted within three years of the filing of a tax return, Senator Larkin is urging employers to file protective claims before November 2, 2012. This will ensure that the very first MTA payroll tax payments – made in November 2009 – are still refundable.
To learn more about protective claims and the different ways to file one, visit the tax department’s website at www.tax.ny.gov/bus/mctmt/mctmt_legal_proceedings.htm.