Pass Through Entity Taxes Resources

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

MOCPA has been collecting member feedback to present to MODOR personnel during our meetings. Some of the issues CPAs have experienced this year can be fixed administratively in time for next filing season, while others will require legislation. Any legislative remedies will likely not be effective until 2025. Thank you for your ongoing input and patience during this process!

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
• Main St. Employers (grassroots organization working on SALT parity legislation)
• HB 2400—Legislation that established MO’s SALT Parity Act