- This event has passed.
State & Local Tax (SALT) Election/Payment Deadline: Jan-Dec 2025
State & Local Tax (SALT) Election/Payment Deadline: Jan-Dec 2025
The State & Local Tax (SALT) election is made by electronically filing a SALT Report and submitting an electronic SALT tax payment on or before the last day of the pass-through entity’s (PTE’s) taxable year. For a calendar (Jan-Dec) taxable year, the deadline is December 31.
Note: The TC-75 SALT Report and instructions are available in Taxpayer Access Point (TAP) in the Returns section, or at these links:
Once a PTE has made the election by making a valid SALT tax payment, the election is irrevocable for the taxable year. This means that the PTE may not reduce the amount of the election or receive a refund of amounts paid.
For more information, see SALT FAQs on our website.
File and pay online using Taxpayer Access Point (TAP).