Police say 48-year-old Tracy King told a friend the two could split the cash if he tied her up and grabbed money from the register at the 111th Street 7 train station.
Prosecutors say her accomplice, 42-year-old Anthony Brown, ratted her out.
Brown allegedly duct taped King's hands and mouth, took the key to the MTA ticket booth and stole the money from the booth before the employee was found by co-workers and reported that she had been robbed.
The two now face charges of grand larceny, defrauding the government, conspiracy and falsely reporting an incident. If convicted, they each face up to seven years in prison.