Pass Through Entity Taxes Resources

In 2023, MOCPA’s government advocacy team and a small working group of volunteer members worked with the Missouri Department of Revenue’s (MODOR) taxation division to discuss the challenges CPAs were encountering with pass-through entity tax (PTET) filings, as well as ways to improve this process for the future. Below are related resources:

• Letter from MODOR regarding PTET--Trust and Estates
• MODOR Emergency Rule--12 CSR 10-2.436 SALT Parity Act Implementation
• MODOR PTET FAQs
• Q&A from MOCPA's Missouri-Kansas-Illinois Tax Update
• Q&A from MOCPA's SALT Conference - MODOR Session on PTET
• MODOR S Corporation FAQs
• State and Local Tax Advocacy Resources--AICPA
• HB 2400—Legislation that established MO’s SALT Parity Act