Multi-State PTET Compliance Calendar — All Jurisdictions + Federal

All 50 states + DC + Federal layer — calendar-year focus — toggle which sources to display

How to use: By default, federal items + your firm footprint (23 states) are shown. Use the Source Selector below to add or remove states. Federal items are styled with a blue background and "FED" tag — distinguishable at a glance from state items. Accrual-method clients: federal deduction follows cash payment date, not calendar due date — push payments to 12/31 of current year, OR by 9/15 of following year (recurring item exception under §461(h), 8.5-month window).

Source Selector — Federal + 51 Jurisdictions

Source: FED Federal XX Critical-trap state XX Major XX Routine PTET XX PIT, no PTET XX No income tax Action: ELEC EST RET SPEC

Federal Layer Coverage

This calendar includes federal pass-through-relevant dates: 1065/1120S returns and extensions, 1040/1041/1120 returns and extensions, individual quarterly estimates (Forms 1040-ES), corporate quarterly estimates (Forms 1120-W), and IRA/HSA contribution deadlines. It does NOT include W-2/1099 information returns, Form 941 payroll, or Form 990 nonprofit dates — those are separate compliance workstreams.

State Priority Classification

Critical (CR): states with hard deadlines, irrevocable elections, mandatory parallel obligations, or material penalty exposure that have caught practitioners out — CA, HI, IL, MD, MI, NJ, NY, OH, WI, CT. Major (MJ): states with PTET and at least one non-standard rule worth knowing — KY, LA, ME (newly enacted 4/10/2026), NC, NE, OR, TN, TX, VA, ID. Routine (RT): standard PTET states — AL, AR, AZ, CO, GA, IA, IN, KS, MA, MO, MS, MT, NM, OK, RI, SC, UT, WV. PIT-no-PTET (NP): DE, ND, PA, DC, VT — owners pay PIT directly; resident-credit handling for other-state PTET. No income tax (NT): AK, FL, NV, NH, SD, TN, TX, WA, WY — but several have entity-level taxes (TX Margin, TN F&E, NH BPT/BET, WA B&O) that need their own calendar discipline.

Maine — Newly Enacted PTET (April 10, 2026)

ME enacted PTET via supplemental budget LD 2212 on 4/10/2026, effective for tax years beginning 1/1/2026 (no retroactive option). Rate: ~7.15% (top individual marginal). Owner credit only 90% refundable (not 100%) — built-in 10% inefficiency, similar to CT pattern. ME residents can also claim credit for similar PTET paid to other states. Operational guidance still developing — forms, exact estimate dates, election mechanics not yet finalized as of late April 2026. Watch MRS for updates. Distinct from Form 941P-ME pass-through withholding for nonresident members (mandatory, has existed for years, NOT a SALT-cap workaround).

Multi-State Owner Considerations

For owners with K-1s spanning multiple PTET states, run the PTET decision per-state then aggregate. Most resident states grant credit for entity-level PTET paid to other states (NY and VA explicit by statute; CA via FTB position). PA is the historical resident-credit trap (denies credit for partnership-level PTET). Election timing differs by state — most are by extended return due date but NY (3/15 hard, no extension), NJ (3/15 hard, no extension), MI (9/30, 3-year binding), LA (60-day prior election) are the major exceptions.

Accrual-Method Practitioner Checklist

For accrual-basis pass-throughs wanting current-year federal PTET deduction:
(1) Pay Q4 estimate by 12/31, not 1/15 of following year.
(2) If using §461(h) recurring item exception: payment must be made by earlier of return-filing date or 9/15 of following year (8.5 months after CY year-end).
(3) Document the §461(h) election and consistent treatment year-over-year.
(4) Coordinate with state DOR — early payments before scheduled estimate dates are generally accepted without issue.

Sources & Disclaimer

Compiled from state DOR sites, IRS calendar, AICPA SALT TRP, EisnerAmper PTET Update (Feb 2026), Spidell, Grant Thornton SALT alerts, state agency bulletins. Verify all current-year forms, dates, and rates with applicable DOR before filing — PTET is among the most rapidly changing areas of state tax. Local-level taxes (NYC UBT, San Francisco gross receipts, Philadelphia BPT/NPT, etc.) and information returns (W-2/1099) are NOT included.