How to enter Oregon PTE in Lacerte

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. Go to Screen 20, Passthrough K-1's.
2. Under Credits and Withholding enter the Credit for PTE-E Tax paid {OR}
3. Go to the Oregon Schedule PTE Section.
4. Enter the Credit for PTE-E paid {OR} adjustment if needed.
5. Review the Credit on Schedule OR-ASC page 3 Section F or OR-ASC-NP Page 4 Section H. The credit will be listed with code 900.

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Partnership

1. Go to Screen 43, Other Forms.
2. Use the top left panel to navigate to Screen 43.025, Oregon PTE-E Tax.
3. Go to the General Information section and complete the Form OR-21 1 = current partnership only, 2 = pass-through only, 3 = both (MANDATORY) field.
4. Check the Preparer has confirmed that this entity is allowed to file OR-21 for PTE taxes box.
5. If the partnership received a PTE credit from another partnership, complete the PTE tax amounts from a tiered entity from Form OR-21-MD-K1 section.
6. Use the bottom left panel to navigate to the following sections and complete all appropriate fields:
   • Income and Apportionment
   • Payment Voucher
   • Penalties
   • Extention
   • 2024 Estimated Tax
7. Review the Form OR-21.

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S-Corporation

1. Go to Screen 48, Taxes.
2. Use the top left panel to navigate to Screen 48.022 Oregon PTE-E Tax.
3. Go to the General Information section and complete the Form OR-21 1 = current partnership only, 2 = pass-through only, 3 = both (MANDATORY) field.
4. Check the Preparer has confirmed that this entity is allowed to file OR-21 for PTE taxes box.
5. If the S-Corporation received a PTE credit from another partnership complete the PTE tax amounts from a tiered entity from Form OR-21-MD-PT section.
6. Use the bottom left panel to navigate to the following sections and complete all approproate fields:
   • Income and Apportionment
   • Payment Voucher
   • Penalties
   • Extentions
   • 2024 Estimated Tax
7. Review the Form OR-21.

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