MultiTax Commission

An intergovernmental state tax agency whose mission is to promote uniform and consistent tax policy and administration among the states, assist taxpayers in achieving compliance with existing tax laws, and advocate for state and local sovereignty in the development of tax policy.

State Pass-Through Entity (PTE) Taxes

Pass-Through Entity Taxes

Many states have long allowed pass-through entities, including entities taxed as partnerships or under IRC Subchapter S, to file a composite return and pay the tax on behalf of the entity’s owners. (See information on state composite return and withholding rules on our website, here.) Beginning in 2018, however, states began adopting pass-through entity taxes in lieu of taxes on the entity’s owners. Since most states make this option elective, and since most states otherwise conform to IRC Subchapter K, states typically provide a credit or other offset for the owner’s share of the tax paid by the entity against any tax on that income that might be owed by the owner. These taxes may vary in the specific details and the information provided below is also subject to change.

General Information

State Agency Information or Legislation


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