How to enter Missouri 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.

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.

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.

Table of contents:

To generate PTE for a Partnership return

1. Press F6 on your keyboard and type "pte" and press Enter to open the Form MO-PTE.
2. On Form MO-PTE, check the box for the first question "Select this box if you are electing to become an Affected Business Entity and consent to become subject to the tax imposed by Section 143.436 RSMo, for the tax period for which this return is filed."
   • You do have to make this election every tax year.
3. Under Computation of Income Tax, report the appropriate amount on line 11, and follow the line instructions of attaching Form MO-TC.
4. If estimated payments were made, ensure the Payments section of MO-PTE shows accurately.
5. Review Form MO-PTE in full for accuracy.

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To generate PTE for a S-Corporate return

1. Press F6 on your keyboard and type "pte" and press Enter to open the Form MO-PTE.
2. On Form MO-PTE, check the box for the first question "Select this box if you are electing to become an Affected Business Entity and consent to become subject to the tax imposed by Section 143.436 RSMo, for the tax period for which this return is filed."
   • You do have to make this election every tax year.
3. Under Computation of Income Tax, report the appropriate amount on line 11, and follow the line instructions of attaching Form MO-TC.
4. If estimated payments were made, ensure the Payments section of MO-PTE shows accurately.
5. Review Form MO-PTE in full for accuracy.

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To report PTE at the Individual level

1. Press F6 and type "tc" and press Enter to open Form MO-TC.
2. On Form MO-TC, use the provided table for lines 1-10 to report the appropriate amount(s), using SPA as the Alpha Code - indicating SALT Parity.
   • Benefit number is non-applicable for SPA-type items.
3. Resulting amounts on line 13 of Form MO-TC should flow to line 42 of Form MO-1040.

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