Utah PTE Tax

[Dale1]

When partners are disregarded grantor trusts there is trouble with PTE Tax in Utah.  To get the PTET to show up on the Utah returns, I have to change the designation of the partners to individuals.  When doing so, the additional trust information won’t show up on the federal K-1 on line H2.  So the Federal K-1 requires the additional information on H2 for Disregarded Entities, but when flagged as a Disregarded Entity, the Utah K-1 does not report the PTE Tax.  The following is from the UT FAQ.  

if a disregarded entity is taxed as an individual (so that after being disregarded, the income is reported on the income taxes of the individual owner of the disregarded entity) the PTE should report the individual owner’s name, SSN, and residency in the PTE’s SALT Report rather than the disregarded entity’s name and EIN which may not be reported on the SALT Report.