About PTETmap — methodology and reviewer credentials

PTETmap is a multi-state Pass-Through Entity Tax election picker for high-bracket pass-through owners with K-1 income across multiple states. It computes per-state recommendation, deadline, federal-deduction estimate, owner-credit treatment, composite-return interaction, and §199A QBI base reduction. Statute-pinned throughout. Informational, not tax advice.

What we publish

An interactive multi-state picker that returns per-state election recommendation + deadline + benefit estimate
A 50-state availability grid with statute-pinned per-state pages for every enacted PTET regime + NYC
Five educational pillars: What is PTET, SALT cap, Composite vs PTET, Federal deduction mechanics, IRS Notice 2020-75
A methodology page with worked-example reproduction proof of the picker engine against state-DOR-published scenarios
A citation manifest with every primary source (state DOR portals, IRC, Treasury regs, IRS Notice 2020-75, OBBBA legislative text)

What we DON'T do

We are not a CPA firm, not an EA, not a tax attorney. We do not give tax advice.
We do not represent you before the IRS or any state taxing authority.
We do not file your returns or your election. Use the picker output to inform your own preparer's recommendation, or to spot-check what your preparer is recommending.
We do not log picker inputs at identifying granularity. Aggregate state/entity-type counts only.

Reviewer

Reviewer pending recruitment.A credentialed CPA or EA with a valid license and a state CPA-board or IRS EA-directory verifier link will review the site's content end-to-end before the apex domain (ptetmap.us) is taken live. The reviewer's name, credential number, state, verifier URL, and LinkedIn URL will appear here once the review completes.

Per CLAUDE.md hard rule and YMYL-tax doctrine, this placeholder is a literal pending state — not a fabricated credential. The CPA-bundle reviewer pool is shared across our sibling sites (EINReject, RMDAcross, OBBBAtips).

Who built it

PTETmap is built and maintained by Desymphony EOOD, a small product studio operating under the Desymphony brand. See our other CPA-bundle properties at desymphony.com:

EINReject — IRS EIN error decoder + SS-4 retry walkthrough
RMDAcross — Multi-account Required Minimum Distribution calculator
OBBBAtips — One Big Beautiful Bill tip-credit decoder

Affiliate disclosure

PTETmap participates (or intends to participate, pending program approval) in CPA-bundle affiliate programs including TurboTax Self-Employed, TaxAct Business, 1-800Accountant, Bench, Gusto, and Intuit ProConnect. When you click a sponsored link and complete a qualifying action, we may receive a commission at no additional cost to you. Affiliate placements never alter our picker output, per-state recommendation, or sourcing. See full disclosure on /terms.