PTET deadlines, by state, by month
State PTET deadlines do not align. NY election is due March 15. NJ first quarterly estimate is April 15. CA prepayment is due June 15. IL election rides the due date of the return plus extension. Below is every verified enacting state, mapped to the year-wide calendar.
- Jan
- New York · Annual election made on or after January 1 and no later than March 15 of the …
- Connecticut · For tax years beginning on or after January 1, 2024, the PTE tax is OPTIONAL …
- Mar
- New York City · NYC PTET election must be made by March 15 of the tax year. Quarterly estimat…
- New Jersey · Annual election made on or before the original due date of the entity's retur…
- Alabama · Election via Form PTE-E submitted online through My Alabama Taxes at any time…
- Michigan · Election must be made by the 15th day of the 3rd month of the FTE's tax year …
- West Virginia · Election for calendar-year taxpayers due ON OR BEFORE MARCH 15. Election sign…
- Apr
- Arkansas · PTE tax due on or before the 15th day of the 4th month after end of taxable y…
- Idaho · ABE election made by checking the ABE box on a timely-filed Form 41S (S corp)…
- Missouri · Form MO-PTE due by the 15th day of the 4th month following the end of the tax…
- North Carolina · Election made on a timely-filed Form D-403 (partnership) or CD-401S (S corp).…
- Ohio · Form IT 4738 due April 15 after end of the entity's fiscal year (next busines…
- May
- Jun
- California · Election made on a timely-filed original return (including extensions) by fil…
- EOY · due-date-of-return
- Illinois · Annual election made on a timely-filed original Form IL-1065 or IL-1120-ST (i…
- Massachusetts · Annual election made on a timely-filed Form 63D-ELT (filed with Form 355S, Fo…
- Arizona · [PLACEHOLDER: state DOR cite] — Pub 713 should be re-fetched to pin precise 2…
- Colorado · Election made on Form DR 0106 (partnership/S corp return) or in advance on Fo…
- Georgia · Annual irrevocable election made by checking the box on a timely-filed (inclu…
- Hawaii · Form N-362E must be filed by the 20th day of the 4th month following close of…
- Indiana · [PLACEHOLDER: state DOR cite] — Form IN-PTET election deadline to be pinned t…
- Iowa · [PLACEHOLDER: state DOR cite] — Iowa PTET election deadline to be pinned to t…
- Kansas · [PLACEHOLDER: state DOR cite] — Annual election made by checking Box N on For…
- Louisiana · [PLACEHOLDER: state DOR cite] — Louisiana election deadline to be pinned to r…
- Maryland · Election made with the first PTE filing or payment for the tax year (Form 510…
- Mississippi · Election made by submitting Form 84-381 to MS DOR at any time during the tax …
- Nebraska · Election made on or before the due date (including approved extensions) of th…
- New Mexico · [PLACEHOLDER: state DOR cite] — Annual election by filing the required PTE re…
- Oregon · [PLACEHOLDER: state DOR cite] — Form OR-21 election deadline to be pinned.
- Rhode Island · [PLACEHOLDER: state DOR cite] — election deadline to be pinned to RI-1065/RI-…
- South Carolina · [PLACEHOLDER: state DOR cite] — pin election timing rules in SC1065/SC1120S i…
- Utah · Election made online by filing Form TC-75 and making payment via Utah TAP. Mu…
- Virginia · PTE makes the election by (a) an estimated payment of PTET, (b) an extension …
- Wisconsin · [PLACEHOLDER: state DOR cite] — exact election deadline mechanics (partnershi…
Why deadlines matter
Most state PTET regimes are annual and irrevocable. Missing the election deadline by even a day costs you the federal SALT-arbitrage benefit for the entire tax year — there is no late-election relief mechanism in most states. Several states (notably California) require a prepayment before the election deadline; failure to prepay triggers credit-reduction penalties even when the election is otherwise made on time.
Deadlines documented here are extracted from state Department of Revenue primary sources. Re-verify at every annual review — state legislatures revise PTET annually.