Making Pass-Through Entity Tax Payments – Tax News You Can Use

December 15, 2023

Pass-through entities may participate in a pass-through entity tax (PTET) election for Tax Year 2023 by making a payment by December 31, 2023.

The department encourages taxpayers to pay online using our safe and convenient Transaction Portal (TAP). Any payments made through TAP must be made by December 29, 2023.

If you already have a TAP account, login and make your payment

  1. Select the entity’s tax type as the account. (Partnerships would select “Partnership”; S corporations would select “Small Business Corporation”).
  2. Select “Estimated” for the payment type. If you do not have the option to make a payment, contact our call center at 406-444-6900.

If you do not have a TAP account or are waiting for your account ID

Please follow these step-by-step instructions:

  1. On the TAP homepage, select “Make a Payment” under the “Quick Links” section.
  2. Click “Next”.
  3. Enter the taxpayer’s contact and identification information.
  4. Under “Payment Identification”, select “Federal Employer ID #” as the ID Type and enter the pass-through entity’s FEIN.
  5. Select the pass-through entity’s tax type as the account for which you would like to make the payment. (Partnerships would select “Partnership”; S corporations would select “Small Business Corporation”).
  6. When prompted for the payment type, select “Estimated Payment”.
  7. Specify that the estimated payment is for 2023, if you are making a PTET payment for Tax Year 2023.
  8. Retain the “Submission Confirmation number” for your records.

Please note:

Payments made on individual income tax accounts cannot be transferred to a pass-through entity’s account. The pass-through entity must make the payment to participate in the PTET election.

More information about the PTET is available in our Publication 4.

TransAction Portal (TAP) v12