How to enter Utah PTE in ProConnect Tax

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

Table of contents:

To claim the credit on an Individual

1. Go to Input Return ⮕ State & Local ⮕ Other Credits ⮕ UT Credits.
2. Under the Nonapportionable Nonrefundable Credits section towards the bottom of the screen, enter the amount from the K-1 in the Pass-through entity taxpayer income tax credit field.
   • This amount flows to the page 1, Part 4 of TC-40A with the code AP attached.
3. If there is a unused carryover from prior years enter it on the Pass-through entity taxpayer income tax credit carryover line.

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To generate the PTE for a Partnership

1. Go to Input Return ⮕ State & Local ⮕ Miscellaneous Information ⮕ UT Miscellaneous Information.
2. Under the Utah Miscellaneous section, in the House Bill 444 for PTE Taxes subsection, check the Election made to pay tax by PTE for all qualifying partners box.
3. Enter any additions in the Total Additions for PTE Credit subfield.
   • Included on Schedule K-1 as an Other Information statement.
4. Enter any taxes paid in the Total Taxes Paid by PTE subfield.
   • This amount flows to Column H of Sch N and is included on a statement for both Schedule K and K-1, line 17.

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To generate the PTE for a S-Corporation

1. Go to Input Return ⮕ State & Local ⮕ Miscellaneous ⮕ UT Miscellaneous Information.
2. Under the Utah Miscellaneous section, in the House Bill 444 for PTE Taxes subsection, check the Election made to pay tax by PTE for all qualifying partners box.
3. Enter any additions in the Total Additions for PTE Credit subfield.
   • Included on Schedule K-1 as an Other Information statement.
4. Enter any taxes paid in the Total Taxes Paid by PTE subfield.
   • This amount flows to Column H of Sch N and is included on a statement for both Schedule K and K-1, line 17.

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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.