How to enter Indiana PTE in ProConnect Tax

This article will help you report the elective pass-through entity tax (sometimes called PTE, PTET, PET, or SALT workaround) and the resulting credit.

For more PTE resources, check out our dedicated Tax topics page where you'll find a list of all PTE states and the respective content for each.

Table of contents:

Individual

1. From the Input Return tab, go to Income ⮕ Passthrough K-1's ⮕ Partnership Information.
2. Select the Lines 11-20 tab along the top row.
   • For S Corporations find Line 13 - Other Deductions.
   • For Partnerships find Line 15 - Credits and Withholding.
3. Fill out the field for Pass-through Entity Tax.
   • This flows to Schedule 5, Line 3.
4. Select the State & Local tab along the top row.
5. Complete the Indiana Schedule INK-1 (EF only) section. This is required for e-filed returns.

Partnership

For Tax Year 2023 and future returns:

1. From the Input Return tab, go to State & Local ⮕ Miscellaneous Information ⮕ Indiana Miscellaneous.
2. Scroll down to the Pass Through Entity Tax Election (IN-PTET) section
3. Check the box for Elect Pass Through Entity Tax
4. Complete any remaining applicable fields.

For Tax Year 2022 returns:

1. From the Input Return tab, go to State & Local ⮕ Miscellaneous Information ⮕ Indiana Miscellaneous.
2. Under the Indiana Miscellaneous section, check the Partnership has elected to be taxed at partnership level (Amended only) box.
   • This checks Box R on IT-65, page 1.

It is important to note that Box R of IT-65, page 1 should only be checked on an amended return. In order for this box to be checked, there must have an election on file with the department of revenue, or a valid election must be provided with the amended return.

S Corporation

1. From the Input Return tab, go to State & Local ⮕ Miscellaneous Information ⮕ IN Miscellaneous.
2. Scroll down to the Pass Through Entity Tax Election (IN-PTET) section
3. Check the box for Elect Pass Through Entity Tax
4. Complete any remaining applicable fields.