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How to enter Massachusetts ELT in ProConnect

Before you start:

To determine if your client is eligible for Entity Level Tax (also known as PTE or Pass Through Entity Tax) see PTE Eligibility.

To claim the PTE credit for individuals:

Go to Input Return.
Under State & Local, select Other Credits, then MA Schedule CMS.
Scroll down to Section 4 - Refundable Credits Received from MA K-1s or via Credit Transfer.
Under Credit Type select ELTCRD.
Complete the remainder of the columns based on the information from the Massachusetts K-1 schedules.

To generate the ELT for a partnership

If you plan on e-filing the MA ELT on the Profile tab, select the Massachusetts ELT box.
Go to Input Return.
Under State & Local, select Miscellaneous Information, then MA Miscellaneous Information.
Under Massachusetts Miscellaneous check the Investment partnership as defined in Pass-Through Entity Withholding Reg. 830 CMR 62B.2.2(2) to check the Yes. box on Form 3, page 1, line J.
Under State & Local, select Other Forms, then MA Entity Level Tax.
Under General Information check the Elect to file and pay entity level tax (Form 63D-ELT)
Under 2021 Entity Level Tax Payments enter any amounts paid for the year.
Complete any needed Extension or 2022 Estimated Entity Level Tax sections as needed for your client's tax situation.

ProConnect will automatically enter the total number of members in pass through entities and the total number of qualified members at the top of Form 63D-ELT.
Section 1 of the form 63D-ELT will populate based on the income from Schedule SK-1 for the total number of qualified partners.
The partners portion of the Chapter 63D credit will be completed at the bottom of Schedule 3K-1 under Partner’s Share of Chapter 63D Refundable Credit.

To generate the ELT for an S corporation:

If you plan on e-filing the MA ELT on the Profile tab, select the Massachusetts ELT box.
Go to Input Return.
Under State & Local, select Other Forms, then MA Entity Level Tax.
Under General Information check the Elect to file and pay entity level tax (Form 63D-ELT)
Under 2021 Entity Level Tax Payments enter any amounts paid for the year.
Complete any needed Extension or 2022 Estimated Entity Level Tax sections as needed for your client's tax situation.

ProConnect will automatically enter the total number of members in pass through entities and the total number of qualified members at the top of Form 63D-ELT.
Section 1 of the form 63D-ELT will populate based on the income from Schedule SK-1 for the total number of qualified partners.
The shareholder portion of the Chapter 63D credit will be completed at the bottom of Schedule SK-1 under Shareholder’s Share of Chapter 63D Refundable Credit.

To generate the ELT for a fiduciary:

If you plan on e-filing the MA ELT on the Profile tab, select the Massachusetts ELT box.
Go to Input Return.
Under State, select Other, then MA Entity Level Tax.
Under General Information check the Elect to file and pay entity level tax (Form 63D-ELT)
Under 2021 Entity Level Tax Payments enter any amounts paid for the year.
Complete any needed Extension or 2022 Estimated Entity Level Tax sections as needed for your client's tax situation.

ProConnect will automatically enter the total number of members in pass through entity’s and the total number of qualified members at the top of Form 63D-ELT.
Section 1 of the form 63D-ELT will populate based on the income from the Schedule 2K-1 for the total number of qualified beneficiaries.
The beneficiaries portion of the Chapter 63D credit will be completed at the bottom of the Schedule 2K-1 under Beneficiaries Share of Chapter 63D Refundable Credit.

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