An individual taxpayer received Schedule K-1's (Form 1065 - partnership) from a national law firm.  The taxpayer is a nonresident of NY.  The partnership paid NYC Unincorporated Business taxes and New York Metropolitan Commuter Transportation Mobility Tax (MCTMT) for the business.  The partner's share of the amounts paid by the firm were $2,500 for NYC Unincorporated Business Taxes and $125 for New York Metropolitan Commuter Transportation Mobility Tax.

1.  Do we need to report any amounts on the NY Form IT-203, Nonresident Income Tax Return, for NYC Unincorporated Business taxes and NY Metropolitan Commuter Transportation Mobility Tax?  Does the taxpayer get any credits for the amounts paid by the firm for NYC Unincorporated Business tax or MCTMT?

2.  Is any of the New York income subject to NYC tax?  The taxpayer is not a resident of NY.