ENTITY
Pass-Through Entity Tax Election
Notice 2020-75
Pay state tax at entity level to bypass federal SALT cap.
Eligibility
Pass-through in participating state
Frequently Asked Questions
Who is eligible for the Pass-Through Entity Tax Election?
Pass-through in participating state
How does the Pass-Through Entity Tax Election work?
Pay state tax at entity level to bypass federal SALT cap.
What law authorizes the Pass-Through Entity Tax Election?
The Pass-Through Entity Tax Election is authorized under Notice 2020-75.