Pass-Through Entity Tax Resource Center

• PTEs have until Sept. 16, 2024, to file for 2021 PTET
• PTET penalty waiver process remains the same
• Virginia Pass-Through Entity Tax (PTET) Frequently Asked Questions (PDF)
• Guidelines for the Retroactive Taxable Year 2021 Pass-through Entity Tax (PDF)
• Response to VSCPA's PTET concerns Jan. 23, 2024 (PDF)
• Town Hall with the Virginia Department of Taxation Video recording
  • Responses to questions from 12.15.23 town hall with TAX
• Final PTET guidelines (Jan. 4, 2024)

• Guidelines for the retroactive taxable year 2021 pass-through entity tax (PDF)
• Tax Bulletin 23-3 from the Virginia Department of Taxation on 2022 Virginia PTET returns March 29, 2022
• HB 1456 / SB 1476
• Virginia Tax Form 502PTET (PDF)
• Tax Bulletin 22-6 from Virginia Department of Taxation on PTE Tax April 15, 2022
• 2022 Department of Taxation HB 1121 Fiscal Impact Statement (PDF)
• HB 1121 / SB 692
• VSCPA Aug. 17, 2021, letter to TAX on SALT cap issue (PDF)
• TAX Dec. 28, 2021, ruling on SALT cap (PDF)

We're here to help! Email VSCPA Vice President, Advocacy, Emily Walker, CAE, with any questions or concerns.