PTET-E: Pass-Through Entity Tax Election for Tax Years After 2022 (2025)
Nebraska · Nebraska DOR · Used for tax years 2025
Form PTET-E lets an eligible partnership or S corporation elect to be subject to Nebraska income tax for a tax year after 2022. It identifies the entity and the tax year of the election. The election is irrevocable and applies to all returns filed for that tax year.
Who files this form
Form PTET-E is for an eligible partnership or S corporation electing to be subject to Nebraska income tax for tax years after 2022. It is not a filing requirement for every pass-through entity.
An eligible partnership includes an LLC treated as a partnership for federal income tax purposes. Publicly traded partnerships cannot make this election.
What you'll need
Have the following information ready to complete the election:
- The entity’s name, mailing address, federal ID number and Nebraska ID number.
- The entity type: partnership or S corporation.
- The tax year of the election, including beginning and ending dates.
- The authorized signer’s signature, date, title and phone number.
- Paid preparer information, if applicable.
If a partner or corporate officer authorizes someone else to sign, Power of Attorney, Form 33, must be on file with the Nebraska Department of Revenue (DOR) or attached to the election.
How to file
- Enter the entity’s identifying information and the tax year of the election.
- Check the box for partnership or S corporation.
- Have an authorized partner or corporate officer sign and date the election. An authorized substitute signer requires Form 33 on file with DOR or attached.
- Submit Form PTET-E with the applicable Nebraska income tax return or through DOR’s secure file sharing system.
- Check Box 5 on the applicable Nebraska pass-through entity income tax return.
The printed instructions also say the election can be made by checking Box 5 on the applicable Nebraska income tax return.
Common mistakes
- Leaving Box 5 unchecked on the Nebraska income tax return. The instructions warn that this may cause processing delays or an improper balance due notice.
- Assuming the election can be reversed. The form states that the election is irrevocable and applies to all returns filed for the elected tax year.
Questions people ask
Can an LLC make this election?
Yes, an LLC treated as a partnership for federal income tax purposes is included in the definition of an eligible partnership. Publicly traded partnerships are excluded.
Can I revoke the election?
No. The election is irrevocable and applies to all returns filed for the elected tax year.
Who can sign Form PTET-E?
An authorized partner or corporate officer must sign. If they authorize another person to sign, Form 33 must be on file with DOR or attached to the election.
What if I do not want DOR to contact me by email?
Write “Opt Out” on the email address line. Providing an email address acknowledges that DOR may contact you by email and that you accept the associated confidentiality risk. DOR sends confidential information by secure mail or the State of Nebraska’s file share system.