How to enter Michigan PTE in ProSeries

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

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To claim the credit on an individual return for tax years 2025:

For tax year 2025 Michigan revised the FTE Credit. To claim the credit you must complete the 6072 and 6074. These forms are not supported by ProSeries for tax year 2025. To file this return:

Any return requiring the 6072 or 6074 will need to be paper filed with the state.

1. Go here to get a PDF of the 6072 from the Michigan website.
2. If you also need the 6074 for Tiered Entities go here to get a PDF from the Michigan website.
3. Manually complete the forms.
4. In ProSeries on Form MI-1040 scroll down to line 30.
5. Right click on line 30 and select Override.
6. Enter the amount from the manually prepared 6072.
7. Scroll down to line 34.
8. Right click on line 34 and select Override.
9. Add the amount from line 30 to the amount on line 34 to make the total refundable credits and payments correct.
10. Caution! If any amounts on the return change before printing and filing the return review line 34 to ensure the total refundable credits is still accurate. Overriding this value prevents it from automatically updating if other changes to the return are made.
11. Once the rest of the return is complete print and mail the Michigan return.

To claim the credit on an individual return for tax years 2024 and prior:

1. Open the Michigan state return.
2. Open the Form MI-1040.
3. Enter this taxpayers portion of the FTE on line 29. Credit for allocated share of tax paid by an electing flow-through entity.

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To generate the FTE for the business return:

1. Open the Michigan Business return.
2. Open the Form 4891
3. Scroll down to the Smart Worksheet, Flow-Through Gross Receipts above line 10b.
4. Complete the table to adjust the return in ProSeries.
5. Complete and File Form 5772 through Michigan Treasury Online (MTO).
6. See here for additional FAQ's from Michigan.

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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.