Pass-through entity tax (PTET)
The PTET is an optional tax that partnerships or New York S corporations may annually elect to pay on certain income for tax years beginning on or after January 1, 2021.
What Is the Pass-Through-Entity-Tax and Who Does it Benefit?
Aug 22, 2024 · The pass-through entity tax (PTET) is a way for owners of pass-through entities—partnerships, limited liability companies, S corporations—to gain benefit from the …
Nebraska Pass-Through Entity Tax (PTET)
Nebraska Pass-Through Entity Tax (PTET) The Nebraska Department of Revenue (DOR) created a GovDelivery subscription category called “Nebraska Pass-Through Entity Tax.”
Frequently asked questions about the pass-through entity tax (PTET)
Oct 3, 2025 · Credits Calculations Filings and notices Updated Return to Pass-through entity tax (PTET) or New York City pass-through entity tax (NYC PTET).
Pass-through entityPTE elective tax | FTB.ca.gov
Pass-through entityPTE elective taxDo you qualify? PTE tax election When to pay the PTE elective tax How to pay the 1st and 2nd PTE elective tax payments PTE elective tax …
Pass-Through Entity (PTE) Tax | Minnesota Department of Revenue
The Pass-Through Entity (PTE) Tax allows a qualifying entity to pay income tax on behalf of their partners, members, or shareholders. The PTE tax election is available for a qualifying entity’s …
Recent developments in states’ PTETs - The Tax Adviser
Sep 1, 2024 · Connecticut’s PTET as enacted was mandatory but was amended to be elective in 2023 (beginning with 2024 tax years). A number of states have changed tax rates, changed …
Virginia Elective Pass-Through Entity Tax
Feb 11, 2025 · The Elective Pass-Through Entity Tax (PTET) must be filed and paid electronically. There is no waiver from this electronic filing requirement for the Elective PTET.
FAQs - Pass-Through Entity Tax
The Missouri Department of Revenue administers Missouri's business tax laws, and collects sales and use tax, employer withholding, motor fuel tax, cigarette tax, financial institutions tax, …
DOR: Pass Through Entity Tax - IN.gov
PTET Instructions, Form & FAQ Gov. Eric Holcomb signed Senate Enrolled Act 2 into law Feb. 22, 2023, authorizing certain pass-through entities to voluntarily elect to pay tax at the entity …