2026 State PTET Election Deadlines & Voucher Schedule

Check your state's 2026 PTET election deadline and generate a Q1 to Q4 estimated tax payment schedule PDF.

CA June 15 CliffCalifornia requires a 50% prepayment by June 15 or the election is void.

NY March 15 ElectionNew York requires an online PTET election by March 15 of the tax year.

Cash vs. Accrual TimingPay before Dec 31 to lock in a 2026 cash-basis federal K-1 deduction.

Entity Accounting Basis, Prior-Year Safe Harbor & 2026 Projected PTET Base

Entity Legal Name

State PTET Jurisdiction

Entity Federal Accounting Method

2026 Projected Qualified Net Income ($)

2025 Prior-Year Total State PTET Paid ($)

Pay Q4 before Dec 31, 2026 to lock in 2026 cash-basis deduction

2026 State PTET Estimated Payment & Election Schedule

State Statutory Election / Prepayment Rule	Mandatory June 15 Prepayment
Total 2026 Projected State PTET Liability	$37,200
California June 15 Minimum Safe-Harbor Prepayment (50% Prior Yr)	$16,000
Recommended Quarterly Voucher (Q1 Apr 15, Q2 Jun 15, Q3 Sep 15, Q4 Dec 15)	$9,300 / qtr