How to enter Missouri PTE in ProConnect Tax

When is the MO-PTE return due?

The MO-PTE return is due the fifteenth day of the fourth month after the entity's tax year ends. If the due date falls on a weekend or holiday, the return is due the next business day.

Partnerships and S corporations who receive federal extensions are automatically granted an extension of time to file the MO-PTE.

For calendar year filers who don't request an extension, the MO-PTE is due by April 15, 2026.

How to file the MO-PTE return

All MO-PTE returns and payments must be filed on paper. E-filing isn't available. You can find printable forms and instructions on the Missouri Department of Revenue's site.

To claim the credit on an individual return:

1. Go to Input Return ⮕ State & Local ⮕ Other Credits ⮕ MO Form MO-TC.
2. Under Type of Credit select MO Department of Revenue, then SPA = SALT Parity.
3. Complete the Amount of Credit section.
4. Review the MO-TC to see how much of the credit is allowed, the allowable credit will show on MO-1040.

To generate the PTE for a partnership:

1. Go to Input Return ⮕ State & Local ⮕ Other Forms ⮕ MO PTE Income Tax.
2. Check the Electing to become an Affected Business Entity (mandatory for PTE return) box to activate the forms.
3. Enter any Tax Credits in the Credits from Form MO-TC section.
4. If estimated tax was paid enter payments in the 2024 Estimated Tax section.
5. Review the Form MO-PTE
6. If any adjustments are needed: From the State & Local section, select Adjustments, then MO Adjustments.
   1. Enter any additions in the Missouri Partnership Adjustment - Additions section to flow to to Part A - PTE Adjustments on the MO-PTE page 3
   2. Enter any subtractions in the Missouri Partnership Adjustment - Subtractions section to flow to Part A - PTE Adjustments on the MO-PTE page 3

If this is an amended return, from the MO PTE Income Tax section check Amended. Complete the Amended PTE section to enter any additional information.

To generate PTE for an S corporation:

1. Go to Input Return ⮕ State & Local ⮕ Taxes ⮕ MO PTE Income Tax.
2. Check the Electing to become an Affected Business Entity (mandatory for PTE return) box to activate the forms.
3. Enter any Tax Credits in the Credits from Form MO-TC section.
4. If estimated tax was paid enter payments in the 2024 Estimated Tax section.
5. Review the Form MO-PTE
6. If any adjustments are needed: From the State & Local section, select Adjustments, then MO Adjustments.
   1. Enter any additions in the Additions section to flow to to Part A - PTE Adjustments on the MO-PTE page 3
   2. Enter any subtractions in the Subtractions section to flow to Part A - PTE Adjustments on the MO-PTE page 3

If this is an amended return, from the MO PTE Income Tax section check Amended. Complete the Amended PTE section to enter any additional information.