Pass-through entity tax (PTET)
Varies
Can You Write Off Pass-through Entity Tax?
Short answer: Yes: in states with a PTET election, the business pays state income tax and deducts it federally, sidestepping the personal SALT cap.
The 2025 law left the workaround in place.
Records to keep: Keep receipts or invoices, proof of payment, and a short note of the business purpose.
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Pass-through entity tax (PTET)
Varies
General Business
Other Expenses
Business Write-Off Questions
Yes: in states with a PTET election, the business pays state income tax and deducts it federally, sidestepping the personal SALT cap.
BizWriteOffs provides educational information only and is not tax, legal, or accounting advice. Deductibility depends on your specific facts and records. Consult a qualified tax professional.
Business justification
Yes: in states with a PTET election, the business pays state income tax and deducts it federally, sidestepping the personal SALT cap. The 2025 law left the workaround in place.
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- Business Write-Off Questions
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