How to enter Missouri PTE in ProSeries

For tax years ending on or after December 31, 2022, Missouri partnerships and S corporations can elect to pay pass-through entity (PTE) tax. PTE tax, sometimes referred to as a SALT workaround, allows qualifying members of a PTE to pay tax at the entity level and claim a credit for the taxes paid on their own returns.

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

We're still working on developing the MO-PTE and other forms for this tax type. This article will be updated as features are released to the program.

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 18, 2023.

What if I need to file sooner?

For tax year 2022, 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.

We're still working on developing the MO-PTE and other forms for this tax type. This article will be updated as features are released to the program.

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 18, 2023.

What if I need to file sooner?

For tax year 2022, 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.