How to enter Idaho 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 State & Local ⮕ ID Taxes.
2. Under the Other Idaho Taxes section, enter the amounts in the Tax paid by affected business entity (ABE) field.
   • Residents: This amount flows to Form 40, line 48.
   • Nonresident: This amount flows to Form 43, line 68.

Back to Table of Contents

Partnership

To activate the PTE calculation for entities that already have an election on file:

1. ProConnect Tax will automatically calculate the PTE-12 with the correct Filing Code based on the data entered for the partners.
   • See the flow chart here from Idaho to review the Filing Codes.
2. To adjust the code or enter an exemption, go to Schedule K-1 ⮕ Schedule K-1 Miscellaneous and make your adjustments in the Idaho Information section.

If you need to file the election Form ABE:

1. Go to State & Local ⮕ Miscellaneous Information ⮕ ID Miscellaneous Information
2. Complete the Affected Business Entity Election subsection
   • Make sure to check Generate estimates for ABE election. When the ABE election is made, Idaho NOL's are kept at the business level, and carried forward by the business. Without the ABE election, NOL's pass through to the owners.

Back to Table of Contents

S-Corporation

1. ProConnect Tax will automatically calculate the PTE-12 with the correct Filing Code based on the data entered for the shareholders.
   • See the flow chart here from Idaho to review the Filing Codes.
2. To adjust the code or enter an exemption, go to State & Local ⮕ Schedule K-1 ⮕ ID Shareholder Overrides and on the respective shareholder tab, make your adjustments in the Miscellaneous Informations section.

If you need to file the election Form ABE:

• Go to State & Local ⮕ Miscellaneous ⮕ ID Miscellaneous
• Complete the Affected Business Entity Election section.
  • Make sure to check Generate estimates for ABE election. When the ABE election is made, Idaho NOL's are kept at the business level, and carried forward by the business. Without the ABE election, NOL's pass through to the owners.

Back to Table of Contents

Fiduciary

Lacerte will automatically calculate the PTE-12 with the correct Filing Code based on the data entered for the beneficiaries. See the flow chart here from Idaho to review the Filing Codes.

To adjust the code or enter an exemption:

1. Go to Sch. K-1 ⮕ Schedule K-1 Overrides / Misc. ⮕ Idaho
2. Make your adjustments in the Miscellaneous section.

Back to Table of Contents