{"id":318,"date":"2026-01-13T21:05:42","date_gmt":"2026-01-13T12:05:42","guid":{"rendered":"https:\/\/enrolledagent.watson.jp\/wordpress\/?p=318"},"modified":"2026-01-14T17:31:36","modified_gmt":"2026-01-14T08:31:36","slug":"new-york-mctmt","status":"publish","type":"post","link":"https:\/\/enrolledagent.watson.jp\/wordpress\/2026\/01\/13\/new-york-mctmt\/","title":{"rendered":"New York MCTMT\u306e\u57fa\u790e"},"content":{"rendered":"\n

\u3010\u3053\u306e\u8a18\u4e8b\u306f2026\u5e741\u670813\u65e5\u306b\u4f5c\u6210\u3055\u308c\u307e\u3057\u305f\u3011<\/p>\n\n\n\n

\u5f53\u8a18\u4e8b\u3067\u306f\u3001New York\u5dde\u72ec\u81ea\u306e\u7a0e\u5236\u306e\u3046\u3061\u300cMetropolitan Commuter Transportation Mobility Tax\uff08MCTMT\uff09\u300d\u306b\u3064\u3044\u3066\u5b66\u3093\u3067\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n

\u306a\u304a\u3001Form MTA-305\u306einstruction<\/a>\u304a\u3088\u3073Form MTA-6\u306einstruction<\/a>\u3092\u30d9\u30fc\u30b9\u306b\u8a18\u8f09\u3057\u3066\u3044\u307e\u3059\u3002\u672c\u8a18\u4e8b\u306f\u57fa\u790e\u7de8\u3068\u3057\u3066\u4f4d\u7f6e\u3065\u3051\u3066\u3044\u308b\u305f\u3081\u3001\u3044\u3063\u305f\u3093NY Code\u306e\u539f\u6587\u306b\u7acb\u3061\u5165\u308b\u3053\u3068\u306f\u907f\u3051\u307e\u3057\u305f\u3002<\/p>\n\n\n\n

\u305d\u3082\u305d\u3082MCTMT\u3068\u306f\uff1f<\/h2>\n\n\n\n

MCTMT\u306fMetropolitan Commuter Transportation District\uff08MCTD\uff09\u3067\u30d3\u30b8\u30cd\u30b9\u3092\u3057\u3066\u3044\u308b\u96c7\u7528\u4e3b\u306b\u5bfe\u3057\u3066\u8ab2\u305b\u3089\u308c\u307e\u3059\u3002
\ud83e\udd14\u3055\u3063\u3068\u8abf\u3079\u305f\u304b\u304e\u308a\u3067\u306f\u3001MCTMT\u306f\u540c\u30a8\u30ea\u30a2\u306e\u4ea4\u901a\u30a4\u30f3\u30d5\u30e9\u306e\u6574\u5099\u7b49\u306e\u8ca1\u6e90\u3068\u3057\u3066\u5fb4\u53ce\u3055\u308c\u3066\u3044\u308b\u3088\u3046\u3067\u3059\u3002<\/span><\/p>\n\n\n\n

MCTD\u3068\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a2\u7a2e\u985e\u306b\u5206\u3051\u3089\u308c\u3066\u3044\u307e\u3059\uff1a
– Zone 1\uff1aNew York\uff08Manhattan\uff09\u30fbBronx\u30fbKings\uff08Brooklyn\uff09\u30fbQueens\u30fbRichmondStaten Island
– Zone 2\uff1aRockland\u30fbNassau\u30fbSuffolk\u30fbOrange\u30fbPutnam\u30fbDutchess\u30fbWestchester<\/p>\n\n\n\n

\u8ab0\u304c\u63d0\u51fa\u7fa9\u52d9\u3092\u8ca0\u3046\u306e\u304b\uff1f<\/h2>\n\n\n\n

MCTMT\u306f\u3001\u96c7\u7528\u4e3b\u304ccovered employee\u306b\u652f\u6255\u3046payroll expense\uff08\u4ee5\u4e0bpayroll\uff09\u306b\u8ab2\u305b\u3089\u308c\u307e\u3059\u3002
\u3042\u304f\u307e\u3067\u96c7\u7528\u4e3b\u306b\u8ab2\u3055\u308c\u308b\u7a0e\u3067\u3042\u308b\u305f\u3081\u3001MCTMT\u3092\u5f93\u696d\u54e1\u3078\u306e\u7d66\u6599\u304b\u3089\u5929\u5f15\u304d\u3059\u308b\u3053\u3068\u306f\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u305b\u3093\u3002
\u307e\u305f\u3001NY\u5dde\u6240\u5f97\u7a0e\u306e\u6e90\u6cc9\u5fb4\u53ce\u3092\u3059\u308b\u7fa9\u52d9\u3092\u8ca0\u3046\u96c7\u7528\u4e3b\u304c\u5bfe\u8c61\u3067\u3059\u3002<\/p>\n\n\n\n

\u8a73\u7d30\u306f\u5f8c\u8ff0\u3057\u307e\u3059\u304c\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u3042\u3063\u3066\u3082\u5e74\u9593\u306enet earning\u304c$150,000\u3092\u8d85\u3048\u308b\u3088\u3046\u3067\u3042\u308c\u3070\u63d0\u51fa\u30fb\u7d0d\u7a0e\u7fa9\u52d9\u304c\u751f\u3058\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

\u305f\u3060\u3057\u3001\u305f\u3068\u3048\u3070\u4ee5\u4e0b\u306e\u30b1\u30fc\u30b9\u306b\u304a\u3044\u3066\u306f\u63d0\u51fa\u7fa9\u52d9\u306f\u751f\u3058\u307e\u305b\u3093\uff1a
– \u56db\u534a\u671f\u4e2d\u306ecovered employee\u3078\u306epayroll\u7dcf\u984d\u304c$312,500\u3092\u8d85\u3048\u306a\u3044\u96c7\u7528\u4e3b
– \u653f\u5e9c\u95a2\u4fc2\u30fb\u6559\u80b2\u95a2\u4fc2\u306a\u3069\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u96c7\u7528\u4e3b
– Zone 2\u306bcovered employee\u304c\u3044\u308b\u3088\u3046\u306a\u5730\u65b9\u653f\u5e9c
– Household employee\u306b\u7d66\u4e0e\u3092\u6255\u3063\u3066\u3044\u308bhousehold employer
\ud83e\udd14\u30a2\u30e1\u30ea\u30ab\u306e\u4e16\u5e2f\u5e74\u53ce\u306e\u4e2d\u592e\u5024\u306f\u7d04$85,000\uff08\u7d04$21,000 per quarter\uff09\u3067\u3059\u3002NY\u3068\u3044\u3046\u571f\u5730\u67c4\u3001\u9ad8\u3044\u7d66\u4e0e\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u8005\u304c\u591a\u3044\u3068\u306f\u601d\u3044\u307e\u3059\u3057\u3001\u696d\u7a2e\u7b49\u306b\u3088\u3063\u3066\u7d66\u4e0e\u306f\u5927\u304d\u304f\u7570\u306a\u3063\u3066\u304d\u307e\u3059\u304c\u3001\u5f93\u696d\u54e1\u304c15\u540d\u3092\u8d85\u3048\u3066\u3044\u308b\u306a\u3089\u3070MCTMT\u3092\u8003\u616e\u3059\u3079\u304d\u53ef\u80fd\u6027\u306f\u9ad8\u305d\u3046\u3067\u3059\u306d\u3002
\ud83e\udd14$312,500\u3092\u8d85\u3048\u306a\u304f\u3066\u3082\u3001\u5f8c\u8ff0\u306e\u30b1\u30fc\u30b9\u306e\u3088\u3046\u306b\u3001\u3059\u3067\u306bMCTMT\u3092\u652f\u6255\u3063\u3066\u304a\u308a\u305d\u306e\u904e\u4e0d\u8db3\u3092\u7cbe\u7b97\u3059\u308b\u305f\u3081\u306b\u7533\u544a\u3092\u3059\u308b\u30b1\u30fc\u30b9\u306f\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u300c\u524d\u306e\u56db\u534a\u671f\u3067\u7533\u544a\u3057\u3066\u3044\u305f\u304b\u3089\u300d\u3068\u3044\u3046\u7406\u7531\u3060\u3051\u3067\u306f\u3001\u4eca\u671f\u30bc\u30ed\u7533\u544a\u3092\u3059\u3079\u304d\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n\n\n\n

\u3044\u3064\u63d0\u51fa\u30fb\u7d0d\u7a0e\u3059\u308b\u306e\u304b\uff1f<\/h2>\n\n\n\n

MCTMT\u306f\u56db\u534a\u671f\u3054\u3068\u306b\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002Form MTA-305\u306e\u63d0\u51fa\u304a\u3088\u3073\u7d0d\u7a0e\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u56db\u534a\u671f\u306e\u7fcc\u6708\u672b\u307e\u3067\u306b\u884c\u308f\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002
\u305f\u3068\u3048\u3070\u7b2c1\u56db\u534a\u671f\uff081\u6708\uff5e3\u6708\uff09\u5206\u3067\u3042\u308c\u30704\u670830\u65e5\u304cdue date\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

\u305f\u3060\u3057\u3001PrompTax Program\uff08\u96fb\u5b50\u7d0d\u7a0e\u30d7\u30ed\u30b0\u30e9\u30e0\uff09\u3092\u901a\u3058\u3066\u6e90\u6cc9\u7a0e\u3092\u7d0d\u3081\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u96c7\u7528\u4e3b\u306f\u3001\u5f53\u8a72\u6e90\u6cc9\u7a0e\u3092\u7d0d\u3081\u308b\u306e\u3068\u540c\u6642\u306bMCTMT\u3092\u7d0d\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002
\u203bPrompTax Program\u3067\u7d0d\u7a0e\u3057\u305f\u984d\u306b\u904e\u4e0d\u8db3\u304c\u3042\u308b\u5834\u5408\u306f\u3001Form MTA-305\u306b\u3066\u904e\u4e0d\u8db3\u984d\u3092\u7b97\u51fa\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

Covered employee\u3068\u306f\uff1f<\/h2>\n\n\n\n

Covered employee\u3068\u306f\u3001\u305d\u306e\u63d0\u4f9b\u3059\u308b\u5f79\u52d9\u304cMCTD\u306b\u5272\u308a\u5f53\u3066\u3089\u308c\u308b\u3088\u3046\u306a\u5f93\u696d\u54e1\u306e\u3053\u3068\u3067\u3059\u3002\u306a\u304a\u3001\u6cd5\u5b9a\u5f93\u696d\u54e1\u3082\u542b\u307f\u307e\u3059\u3002
\ud83e\udd14\u6cd5\u5b9a\u5f93\u696d\u54e1\uff08statutory employee\uff09\u3068\u306f\u3001common law\u7684\u306b\u306f\u8acb\u8ca0\u3067\u3042\u308a\u306a\u304c\u3089\u3001\u5b9f\u614b\u7684\u306b\u306f\u5f93\u696d\u54e1\u3067\u3042\u308b\u3088\u3046\u306a\u8005\u3092\u6307\u3057\u307e\u3059\u3002\u672c\u8a18\u4e8b\u3067\u306f\u6df1\u304f\u7acb\u3061\u5165\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u5834\u5408\u306f\u3053\u3061\u3089<\/a>\u3092\u53c2\u7167\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n\n\n\n

\u3053\u3053\u3067\u3044\u3046\u300cMCTD\u306b\u5272\u308a\u5f53\u3066\u3089\u308c\u308b\u300d\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u306b\u306f\u3001\u6b21\u306e\u9806\u756a\u3067\u30c6\u30b9\u30c8\u3092\u884c\u3063\u3066\u3044\u304d\u307e\u3059\u3002\u3082\u3057\u30c6\u30b9\u30c8\u306e\u7b54\u3048\u304cyes\u3067\u3042\u308c\u3070\u3001\u305d\u306e\u6642\u70b9\u3067\u5f53\u8a72\u5f79\u52d9\u306fMCTD\u306b\u5272\u308a\u5f53\u3066\u3089\u308c\u308b\u3068\u5224\u65ad\u3067\u304d\u3001no\u3067\u3042\u308c\u3070\u6b21\u306e\u30c6\u30b9\u30c8\u306b\u9032\u307f\u307e\u3059\u3002<\/p>\n\n\n\n

(1) Localization test<\/span>
\u5f79\u52d9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u308b\u5834\u6240\u304c\u5b8c\u5168\u306bMCTD\u3067\u3042\u308b\u304b\u3001\u3042\u308b\u3044\u306fMCTD\u5916\u3067\u884c\u3063\u3066\u3044\u308b\u4ed5\u4e8b\u304cMCTD\u5185\u3067\u306e\u696d\u52d9\u306e\u4ed8\u968f\u7684\u306a\u3082\u306e\u3067\u3042\u308b<\/p>\n\n\n\n

(2) Base of operations test<\/span>
MCTD\u306b\u696d\u52d9\u306e\u62e0\u70b9\u3092\u6301\u3063\u3066\u3044\u308b
\u203b\u3053\u306e\u30c6\u30b9\u30c8\u306fMCTD\u306b\u696d\u52d9\u62e0\u70b9\u3092\u6301\u305f\u306a\u3044\u3001\u307e\u305f\u306f\u8907\u6570\u306e\u62e0\u70b9\u304c\u3042\u308b\u5834\u5408\u3001\u9069\u7528\u3067\u304d\u307e\u305b\u3093\u3002
\u203b\u696d\u52d9\u62e0\u70b9\u3068\u306f\u300c\u7d99\u7d9a\u7684\u306b\u5f93\u696d\u54e1\u304c\u3044\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u304c\u3001MCTD\u5916\u3067\u306e\u696d\u52d9\u306b\u969b\u3057\u3066\u7fd2\u6163\u7684\u306b\u305d\u306e\u5834\u6240\u304b\u3089\u696d\u52d9\u3092\u30b9\u30bf\u30fc\u30c8\u3059\u308b\u5834\u6240\u300d\u300c\u5f93\u696d\u54e1\u304c\u7fd2\u6163\u7684\u306b\u623b\u3063\u3066\u304f\u308b\u5834\u6240\u3067\u3042\u308a\u3001\u305d\u3053\u3067\u96c7\u7528\u4e3b\u304b\u3089\u6307\u793a\u3092\u53d7\u3051\u305f\u308a\u3001\u4ed6\u8005\u3068\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u3092\u3057\u305f\u308a\u3001\u88dc\u5145\u3084\u4fee\u7e55\u3092\u3057\u305f\u308a\u7b49\u3001\u53d6\u5f15\u3084\u696d\u52d9\u306e\u5b9f\u884c\u306b\u5fc5\u8981\u306a\u6a5f\u80fd\u3092\u884c\u3046\u5834\u6240\u300d\u3068\u5b9a\u7fa9\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n

(3) Place of direction and control test<\/span>
\u5f93\u696d\u54e1\u306e\u6307\u63ee\u76e3\u7763\u304cMCTD\u304b\u3089\u306e\u307f\u884c\u308f\u308c\u3066\u304a\u308a\u3001\u304b\u3064\u4f55\u3089\u304b\u306e\u696d\u52d9\u304cMCTD\u5185\u3067\u884c\u308f\u308c\u3066\u3044\u308b
\u203b\u6307\u63ee\u76e3\u7763\u3092\u884c\u3046\u5834\u6240\u306f\u5fc5\u305a\u3057\u3082\u672c\u793e\u6240\u5728\u5730\u3067\u3042\u308b\u5fc5\u8981\u306f\u306a\u304f\u3001\u305f\u3068\u3048\u3070\u696d\u52d9\u5272\u308a\u5f53\u3066\u3084\u4eba\u4e8b\u7d66\u4e0e\u8a18\u9332\u7b49\u306e\u4fdd\u7ba1\u5834\u6240\u306a\u3069\u3001\u76e3\u7763\u306b\u95a2\u3059\u308b\u57fa\u672c\u7684\u306a\u6a29\u9650\u304c\u767a\u305b\u3089\u308c\u308b\u5730\u70b9\u3067\u3082\u69cb\u308f\u306a\u3044\u3002<\/p>\n\n\n\n

(4) Residence test<\/span>
\u5f93\u696d\u54e1\u304cMCTD\u306b\u4f4f\u3093\u3067\u304a\u308a\u3001\u307e\u305f\u4f55\u3089\u304b\u306e\u696d\u52d9\u3092MCTD\u306b\u3066\u884c\u3063\u3066\u3044\u308b
\ud83e\udd14MCTMT\u306f\u901a\u52e4\u30a4\u30f3\u30d5\u30e9\u306e\u8ca1\u6e90\u3068\u3057\u3066\u8ab2\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u8003\u3048\u308b\u3068\u3001\u3080\u3057\u308d\u3053\u306e\u30c6\u30b9\u30c8\u3053\u305d\u304c\u4e00\u756a\u30a4\u30e1\u30fc\u30b8\u306b\u9069\u5408\u3057\u307e\u3059\u304c\u2026\u2026\u3002<\/span><\/p>\n\n\n\n

4\u3064\u306e\u30c6\u30b9\u30c8\u306e\u3044\u305a\u308c\u3082\u6e80\u305f\u3055\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u5f53\u8a72\u5f93\u696d\u54e1\u306fcovered employee\u3067\u306f\u306a\u3044\u3068\u5224\u65ad\u3055\u308c\u3001\u652f\u6255\u3063\u305fpayroll\u306fMCTMT\u3092\u8a08\u7b97\u3059\u308b\u3046\u3048\u3067\u7b97\u5165\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n

\u5bfe\u8c61\u3068\u306a\u308bpayroll<\/h2>\n\n\n\n

MCTMT\u306e\u5bfe\u8c61\u3068\u306a\u308b\u7d66\u4e0e\u306f\u3001IRC \u00a73121\u3067\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u308b\u7dcf\u7d66\u4e0e\u3068\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u3053\u3053\u3067social security\u306e\u4e0a\u9650\u898f\u5b9a\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n

\u306a\u304a\u3001MCTD\u306e\u5185\u5916\u3067\u50cd\u3044\u3066\u3044\u308bcovered employee\u3067\u3042\u308b\u5834\u5408\u3001payroll\u306e\u5168\u984d\u304cMCTMT\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u305f\u3068\u3048\u3070\u300c\u696d\u52d9\u6642\u9593\u306e\u534a\u5206\u3060\u3051MCTD\u5185\u3067\u50cd\u3044\u3066\u3044\u308b\u304b\u3089\u3001payroll\u306e\u3046\u3061\u534a\u5206\u3060\u3051\u3092MCTMT\u306e\u7b97\u51fa\u306b\u4f7f\u304a\u3046\u300d\u7b49\u3068\u3057\u3066\u3001MCTMT\u3092\u6e1b\u3089\u3059\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n

\u7a0e\u7387<\/h2>\n\n\n\n

Zone 1\u3068Zone 2\u3067\u3001MCTMT\u306e\u7a0e\u7387\u304c\u5c11\u3057\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

Zone 1\u306e\u5834\u5408\u306f\u6b21\u306e\u8868\u3092\u53c2\u7167\u3057\u307e\u3059\uff08instruction\u3088\u308a\u5f15\u7528\uff09\uff1a<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

\u203b\u5730\u65b9\u653f\u5e9c\u306e\u96c7\u7528\u4e3b\u3067\u3042\u308b\u5834\u5408\u3001$2,500,000\u3092\u8d85\u3048\u3066\u30820.60%\u3067\u6253\u3061\u6b62\u3081\u3067\u3059\u3002<\/p>\n\n\n\n

Zone 2\u306e\u5834\u5408\u306f\u6b21\u306e\u8868\u3092\u53c2\u7167\u3057\u307e\u3059\uff1a<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

\ud83e\udd14Zone 2\u3001\u3064\u307e\u308a\u4e2d\u5fc3\u5730\u304b\u3089\u5c11\u3057\u96e2\u308c\u305f\u3068\u3053\u308d\u306b\u3042\u308b\u4f01\u696d\u306e\u307b\u3046\u304c\u3001\u30e1\u30c8\u30ed\u30dd\u30ea\u30bf\u30f3\u30a8\u30ea\u30a2\u306e\u4ea4\u901a\u30a4\u30f3\u30d5\u30e9\u306e\u8ca1\u6e90\u3092\u652f\u3048\u308b\u7fa9\u52d9\u304c\u8584\u3044\u306e\u306f\u76f4\u611f\u3068\u4e00\u81f4\u3057\u307e\u3059\u306d\u3002<\/span><\/p>\n\n\n\n

\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408<\/h2>\n\n\n\n

\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u3001\u305f\u3068\u3048\u3070Form IT-201\u4e0a\u306e\u8a72\u5f53\u6b04\u306bMCTMT\u3092\u8a18\u8f09\u3057\u3066\u7533\u544a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002
\u203b\u3053\u3053\u3067\u3044\u3046\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u306f\u3001\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\uff08\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u6271\u3044\u306eLLP\u3084LLC\u542b\u3080\uff09\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u3082\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n\n\n\n

\u3010\u96c7\u7528\u4e3b\u306eMCTMT\u3068\u306e\u9055\u3044\u3011<\/p>\n\n\n\n

– \u56db\u534a\u671f\u3054\u3068\u306e\u7533\u544a\u3067\u306f\u306a\u304f\u3001\u500b\u4eba\u306eincome tax return\u3068\u540c\u6642\u306b\u63d0\u51fa
– \u7a0e\u7387\u306f0.6%\uff08Zone 1\uff09\u307e\u305f\u306f0.34%\uff08Zone 2\uff09<\/a>
– \u7d0d\u7a0e\u8005\u500b\u4eba\u306enet earning\u304cZone\u3054\u3068\u306b$150,000\u3092\u8d85\u3048\u306a\u3051\u308c\u3070\u7d0d\u7a0e\u984d\u306f\u30bc\u30ed
– \u56fd\u5916\u306b\u3044\u308b\u304bnonresident alien\u3067\u3042\u308b\u5834\u5408\u3001\u81ea\u52d5\u7684\u306b2\u304b\u6708\u306e\u5ef6\u9577\u304c\u9069\u7528\u30026\u670815\u65e5\u307e\u3067\u306bForm IT-370\u3092\u63d0\u51fa\u3059\u308c\u3070\u300110\u670815\u65e5\uff0f12\u670815\u65e5\u307e\u3067\u5ef6\u9577\u3067\u304d\u308b\uff08\u7d0d\u7a0e\u306e\u5ef6\u9577\u306f\u3067\u304d\u306a\u3044\uff09<\/p>\n\n\n\n

\u3010MCTD\u3078\u306e\u5272\u308a\u5f53\u3066\u306b\u3064\u3044\u3066\u3011<\/p>\n\n\n\n

\u6700\u3082\u6ce8\u610f\u304c\u5fc5\u8981\u306a\u5dee\u7570\u306f\u300cMCTD\u3078\u306e\u5272\u308a\u5f53\u3066\u300d\u3067\u3059\u3002
Form IT-203-A\u3092\u4f7f\u7528\u3057\u3066net earning\u3092\u300cMCTD\u5185\u3067\u884c\u308f\u308c\u305f\u4e8b\u696d\u6d3b\u52d5\u306b\u95a2\u9023\u3059\u308b\u3082\u306e\u300d\u300cMCTD\u5916\u3067\u884c\u308f\u308c\u305f\u4e8b\u696d\u6d3b\u52d5\u306b\u95a2\u9023\u3059\u308b\u3082\u306e\u300d\u3078\u3068\u5272\u308a\u5f53\u3066\u3092\u884c\u308f\u306a\u304f\u3066\u306f\u3044\u3051\u307e\u305b\u3093\u3002<\/p>\n\n\n\n

\u672c\u8a18\u4e8b\u3067\u306f\u6df1\u304f\u306f\u7acb\u3061\u5165\u308a\u307e\u305b\u3093\u304c\u3001Form IT-203-A\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u898b\u305f\u76ee\u3092\u3057\u3066\u3044\u307e\u3059\u3002
\ud83e\udd14\u8a73\u7d30\u306a\u8a18\u4e8b\u306f\u3053\u3061\u3089<\/a>\u3002<\/span><\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

\u30b1\u30fc\u30b9\u30b9\u30bf\u30c7\u30a3<\/h2>\n\n\n\n

\u3053\u308c\u3089\u3092\u8e0f\u307e\u3048\u3066\u3001\u6b21\u306e\u30b1\u30fc\u30b9\u304cMCTMT\u306e\u5bfe\u8c61\u3068\u306a\u308b\u304b\u3092\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n

(1) \u65e5\u672c\u6cd5\u4eba\u306eNY\u652f\u5e97\u304c\u3001MCTD\u306b\u3042\u308b\u4e0d\u52d5\u7523\u304b\u3089\u8cc3\u6599\u53ce\u5165\u3092\u5f97\u3066\u3044\u308b<\/span>
\u2192 \u4eee\u306b\u4e0d\u52d5\u7523\u306e\u7ba1\u7406\u3092\u4ed6\u793e\u306b\u4efb\u305b\u3066\u304a\u308a\u3001\u81ea\u793e\u306e\u5f93\u696d\u54e1\u304c\u73fe\u5730\u306b\u5b58\u5728\u3057\u306a\u3044\u5834\u5408\u3001covered employee\u304c\u5b58\u3057\u306a\u3044\u305f\u3081\u3001MCTMT\u3082\u8ab2\u3055\u308c\u306a\u3044\u3002<\/p>\n\n\n\n

(2) \u5dde\u5916\u306b\u62e0\u70b9\u3092\u6301\u3064\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u3001\u305f\u307e\u305f\u307e\u4e00\u6642\u7684\u306bNY\u3067\u5f79\u52d9\u3092\u63d0\u4f9b\u3057\u305f<\/span>
\u2192 \u5e33\u7c3f\u8a18\u9332\u307e\u305f\u306fForm MTA-6-I Worksheet2\u3067\u8a08\u7b97\u3057\u305f\u300cMCTD\u306b\u5272\u308a\u5f53\u3066\u3089\u308c\u308bnet earning\u300d\u304c$150,000\u3092\u8d85\u3048\u3066\u3044\u306a\u3051\u308c\u3070\u3001MCTMT\u306f\u30bc\u30ed\u3002\u65ad\u8a00\u3059\u308b\u306b\u306f\u3082\u3061\u308d\u3093\u5177\u4f53\u7684\u306a\u8a08\u7b97\u304c\u5fc5\u8981\u3067\u3059\u304c\u3001\u305f\u307e\u305f\u307e\u4e00\u6642\u7684\u306b\u5f79\u52d9\u3092\u63d0\u4f9b\u3057\u305f\u3060\u3051\u3067\u3042\u308c\u3070MCTMT\u304c\u30d7\u30e9\u30b9\u3068\u306a\u308b\u30b1\u30fc\u30b9\u306f\u5c11\u306a\u305d\u3046\u3002<\/p>\n\n\n\n

(3) NY\u306b\u672c\u793e\u304c\u3042\u308b\u304c\u3001\u5f93\u696d\u54e1\u306f\u30ea\u30e2\u30fc\u30c8\u30ef\u30fc\u30af\u3092\u3057\u3066\u304a\u308aNY\u306b\u4e00\u5207\u3044\u306a\u3044<\/span>
\u2192 \u672c\u5f53\u306bNY\u3067\u4e00\u5207\u696d\u52d9\u3092\u3057\u3066\u3044\u306a\u3044\u306e\u3067\u3042\u308c\u3070covered employee\u3068\u306f\u306a\u3089\u306a\u3044\u3002\u3057\u304b\u3057\u3001\u4e00\u5ea6\u3067\u3082NY\u3067\u696d\u52d9\u3092\u3057\u3066\u3057\u307e\u3048\u3070Place of direction and control test\u3092\u6e80\u305f\u3057\u3066\u3057\u307e\u3046\u6050\u308c\u304c\u3042\u308b\u3002<\/p>\n\n\n\n

\u6700\u5f8c\u306b<\/h2>\n\n\n\n

NY\u306e\u8907\u96d1\u306a\u7a0e\u6cd5\u306e\u3072\u3068\u3064\u3067\u3042\u308bMCTMT\u306f\u3001\u305d\u308c\u306a\u308a\u306b\u5927\u304d\u306a\u30d3\u30b8\u30cd\u30b9\u3092\u3057\u3066\u3044\u308c\u3070\u9ad8\u78ba\u7387\u3067\u8b70\u8ad6\u306b\u4e0a\u304c\u3063\u3066\u304f\u308b\u3053\u3068\u3068\u601d\u3044\u307e\u3059\u3002\u307e\u305a\u306f\u30d9\u30fc\u30b7\u30c3\u30af\u306a\u90e8\u5206\u3092\u3057\u3063\u304b\u308a\u3068\u7406\u89e3\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n

\u304a\u554f\u3044\u5408\u308f\u305b<\/h2>\n\n\n\n
\n

<\/p>

    <\/ul><\/div>\n
    \n
    \n<\/fieldset>\n