How do I prepare Iowa PTE-C with a 1065 return using CCH® ProSystem fx® Tax and CCH Axcess™ Tax?

  • Article Type:
  • How To
  • Last Modified:
  • 02/08/2024


Generate and populate Iowa Composite return tax calculation and payment voucher.


  • CCH® ProSystem fx® Tax
  • CCH Axcess™ Tax
  • Partnership - 1065
  • Iowa - IA
  • Worksheet View - WSV
  • Interview Forms
  • Pass Through Entity Tax - PTE



  • Go to Common State > State PTE Generation worksheet > line Iowa (Interview PTE-ST1, Box 90) select the checkbox.
    • Tax Year 2022 and forward.
  • Or Iowa > PTE-C Composite Return worksheet > line X to Generate PTE Return, select the checkbox (Interview Form IA6,  box 48).
    • Tax Year 2022 only.
  • Go to  Partners > Partner Information worksheet:
    • Only Non-Resident partners (entity types: I, C, P, A, S, E, T, G, M, L, N, R, K, Q) are included with the PTE-C; 
    • In column Residency - column State if Different (Interview Form K-1, box 75-96), select applicable state other than IA.

Note: If all partners are non-resident entities, and no individuals, then PTE-C, part 3, lines i-v must be manually answered Yes with input at Iowa > 1040C Composite return worksheet > Section 1 > Lines 9-12 (Interview IA6, boxes 47, 42, 45, 46).

Partner Opt-out
How do I indicate a specific partner has opted out? 

  1. Partners > Partner Information State Specific worksheet > Expand Section 7 - Iowa (Interview IA6).
  2. In column Partner Number (Interview IA6, Box 50), input applicable partner number(s).
  3. In Column Form Code (Interview IA6, Box 51- Composite Code, select option 4), select Exclude from IA PTE-C.

Note: Partners excluded will still be listed on the PTE-C, page 3, but will have code NMA in column F - Exemption Code (if applicable).


  • Iowa grants an automatic extension of time to file. See state instructions to verify your client qualifies.

PTE-C Composite Tax Payment Voucher IA 96-048

  • Prepared if PTE-C, page 1, line 1, and/or page 3, line 3, calculates an amount due.

PTE-C Tax Prepayments

  • Line 6 - per line and form instructions, should be zero for tax year 2022.
  • Line 7 - Iowa > 1040C - Composite Return worksheet > Line 14 (Interview Iowa > IA6, box 135).

PTE-C Next Year Estimates
Not applicable at this time.

Electronic Filing

  • Return available for electronic filing. Input fields which interact with PTE-C electronic filing: 
    • General > Electronic Filing worksheet > Section 1 - General > Line 6 - File other returns electronically.
      • Interview Form EF-1, box 35 - File other returns electronically.
    • General > Electronic Filing worksheet > Section 5 - State Electronic Filing Options > Line 58 - File Iowa PTE Return.
      • Interview Iowa > IA6, box 141.
  • Direct debit is not currently accepted. 

Filing Instructions

  • Extension, and Return letters available. Extension letters will only mention that the state grants an automatic extension to file. 

Additional Information

IA instructions
"For purposes of the Iowa Composite Return, nonresident members include partners in a partnership, members of a limited liability company taxed as a partnership or S corporation, shareholders of an S corporation, or beneficiaries of a trust or estate who are any of the following:
• An individual who is not a resident of Iowa
• A partnership without a commercial domicile in Iowa
• A trust or estate without a situs in Iowa
• A C corporation or S corporation without a commercial domicile in Iowa
• A financial institution without a commercial domicile in Iowa
Any partner, shareholder, or beneficiary whose state of residence, commercial domicile, or situs, as applicable, is not known by the pass-through entity shall be considered a nonresident member."
  Solution Tools
 Solution Id 000259575/000259575
 Direct Link
To provide feedback on this solution, please login.

Your feedback about this article will help us make it better. Thank you!