Missouri PTET 2026: deadline, rate, who can elect
Missouri (MO), tax year 2026, from the same rules the connector returns. Last verified October 24, 2026.
Informational. Not tax advice.
Elective PTET
Yes
Beginning with tax years ending on or after December 31, 2022, an S corporation or partnership may elect each year to pay the pass-through entity tax.
Who can elect
A partnership, including an LLC treated as a partnership, or an S corporation, including an LLC treated as an S corporation, as defined in section 143.436, RSMo.
The FAQ states those definitions.
How the election is made
Make the selection on a timely filed Form MO-PTE. The return is signed by an authorized officer, manager, or member, or by each member at the time of filing. The election is irrevocable for that year.
Filing Form MO-PTE does not replace Form MO-1065 or Form MO-1120S.
Election deadline
A timely filed Form MO-PTE. The return is due the fifteenth day of the fourth month after the end of the tax year, unless an extension is approved.
The FAQ states that due date.
Rate
The highest rate used to determine individual income tax. The FAQ lists 5.3 percent for 2022, 4.95 percent for 2023, and 4.8 percent for 2024. It does not state the 2026 percentage.
The listed years are not used as the 2026 rate.
Owner relief
A credit equal to the member's pro rata share of the tax paid. The member attaches Form MO-TC and the entity's report, or Form MO-5889.
The election does not remove the member's Missouri additions, including the addition for state and local income taxes deducted federally.
Estimates
Section 143.436 does not state estimated-payment installment dates.
The SALT Parity Act section was read through subsection 15. It does not state installment dates or a payment threshold.
Sunset or repeal
Section 143.436 applies to tax years ending on or after December 31, 2022. The section, read through subsection 15, does not state an end date.
Subsection 14 is the duration sentence. No later subsection states an expiration.
Still open in the source review
- The FAQ rate table ends with the year ending December 31, 2024, at 4.8 percent. It does not state the 2026 percentage.
Sources for this year
Bonus-depreciation conformity is on its own page.