Illustration of pass-through entity tax planning in 2026 — a US map, state connections, and tax filings representing PTET SALT cap workaround analysis
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Pass-Through Entity Tax 2026: SALT Cap Workaround Guide

BySW Accounting admin

Is the pass through entity tax election still worth it after the higher SALT cap? For many owners of profitable pass-throughs in high-tax states, the answer is still yes — but the analysis is now owner-level, state-specific, and no longer automatic. The pass through entity tax (PTET) survived the 2025 SALT cap increase; the decision…