Pass-Through Entity Tax - NYS Department of Taxation and …
https://www.tax.ny.gov/pdf/memos/ptet/m21-1c-1i.pdf
WEBTechnical Memorandum. TSB-M-21(1)C, (1)I. Corporation Tax Income Tax. August 25, 2021. Pass-Through Entity Tax. The pass-through entity tax (PTET) under new Tax Law Article 24-A1 is an optional tax that partnerships or New York S corporations may annually elect to pay on certain income for tax years beginning on or after January 1, 2021.
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