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From: George Dimov <george@dimovtax.com>
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Subject: Outsmart the SALT cap in 2025 - PTET still packs a punch
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 Content preview:  Hi! Quick heads-up for our clients who relocate or split time
    between states. If you’re in a no-income-tax state like Texas or Florida,
    you can skip this note. What changed (and why this still matters): ​ Congress
    updated the SALT rules on July 4, 2025 - raising the cap for 2025 - but PTET
    (Pass-Through Entity Tax) is still one of the strongest tools most [...] 
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--821ffe585f07f545fe6feb91130bed527bbf7969ce64f1fd82fb6bccfb9a
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Hi!

Quick heads-up for our clients who relocate or split time between
states. If you=E2=80=99re in a no-income-tax state like Texas or Florida,
you can skip this note.

What changed (and why this still matters):
=E2=80=8B Congress updated the SALT rules on July 4, 2025 - raising the
cap for 2025 - but PTET (Pass-Through Entity Tax) is still one of
the strongest tools most states offer. For eligible
pass-throughs, it can mean thousands to tens of thousands in
savings.

Fast recap:

* In 2018, TCJA capped the state & local tax (SALT) deduction at
$10,000.
* States responded with PTET, letting certain businesses pay
state tax at the entity level so the business deducts it
federally.
* 2025 update: SALT cap is higher, but PTET remains a powerful
planning move for many owners.

Why act now (for 2025):

* Deadlines vary by state. Some require a formal election early
in the year; others require in-year payments or specific steps
before filing. Email us and we=E2=80=99ll confirm your state=E2=80=99s cuto=
ff.
* Savings can be big with a simple workflow. For eligible
entities, electing PTET lets the business pay state tax directly,
lowering federal taxable income and softening SALT-cap pain.
* Looking ahead to 2026+: Rules can shift by state, and some
programs have sunsets or tweaks - so 2025 is worth locking in.

How actually PTET works:

* Your S-corp, partnership, or multi-member LLC elects PTET for
2025 and pays state tax at the entity level.
* The business deducts that payment federally, reducing taxable
income.
* You claim a state credit for your share, offsetting personal
state tax.

Missed a window?

No stress - if your state=E2=80=99s 2025 election deadline has passed,
we=E2=80=99ll look at alternatives. Single-member LLCs and sole props
aren=E2=80=99t PTET-eligible, but there are other strategies we can use.

Next steps:

* Reply now and we=E2=80=99ll check your state=E2=80=99s 2025 PTET deadline=
 and
confirm eligibility. We handle the election & filings.
* Ask us to review whether you qualify for any retroactive relief
or refunds (state-specific).
* We=E2=80=99re tracking 2026+ proposals and state updates - we=E2=80=99ll =
keep
you posted.

Remember, tax planning =E2=89=A0 tax prep. Planning ahead - before
deadlines - usually creates the biggest wins. Don=E2=80=99t wait until
filing season to strategize.

Because each state runs on its own timeline, please reply within
the next 7 days so we can get you squared away before extension
season peaks.

-
George Dimov, CPA
info@dimovtax.com
(833) 829-1120 (toll-free)

=E2=80=8B
=E2=80=8B

Share on social media
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uto"><tbody><tr><td>
<p class=3D"" style=3D"margin-bottom:1.2em;line-height:1.5em;font-size:16px=
">Hi!</p>
<p class=3D"" style=3D"margin-bottom:1.2em;line-height:1.5em;font-size:16px=
">Quick heads-up for our clients who relocate or split time between states.=
 If you=E2=80=99re in a no-income-tax state like Texas or Florida, you can =
skip this note.</p>
<p class=3D"" style=3D"margin-bottom:1.2em;line-height:1.5em;font-size:16px=
"><strong>What changed (and why this still matters):<br>=E2=80=8B</strong> =
Congress updated the SALT rules on July 4, 2025 - raising the cap for 2025 =
- but <strong>PTET</strong> (Pass-Through Entity Tax) is still one of the s=
trongest tools most states offer. For eligible pass-throughs, it can mean <=
strong>thousands to tens of thousands</strong> in savings.</p>
<p class=3D"" style=3D"margin-bottom:1.2em;line-height:1.5em;font-size:16px=
"><strong>Fast recap:</strong></p>
<ul class=3D"unordered_list" style=3D"margin-bottom:1.2em;line-height:1.5em=
;font-size:16px">
<li class=3D"list_item" style=3D"margin-bottom:1.2em;line-height:1.5em;font=
-size:16px"><span>In 2018, TCJA capped the state &amp; local tax (SALT) ded=
uction at <strong>$10,000</strong>.</span></li>
<li class=3D"list_item" style=3D"margin-bottom:1.2em;line-height:1.5em;font=
-size:16px"><span>States responded with <strong>PTET</strong>, letting cert=
ain businesses pay state tax at the <strong>entity level</strong> so the bu=
siness deducts it federally.</span></li>
<li class=3D"list_item" style=3D"margin-bottom:1.2em;line-height:1.5em;font=
-size:16px"><span><strong>2025 update:</strong> SALT cap is higher, but <st=
rong>PTET remains</strong> a powerful planning move for many owners.</span>=
</li>
</ul>
<p class=3D"" style=3D"margin-bottom:1.2em;line-height:1.5em;font-size:16px=
"><strong>Why act now (for 2025):</strong></p>
<ul class=3D"unordered_list" style=3D"margin-bottom:1.2em;line-height:1.5em=
;font-size:16px">
<li class=3D"list_item" style=3D"margin-bottom:1.2em;line-height:1.5em;font=
-size:16px"><span><strong>Deadlines vary by state.</strong> Some require a =
formal election early in the year; others require <strong>in-year payments<=
/strong> or specific steps before filing. Email us and we=E2=80=99ll confir=
m your state=E2=80=99s cutoff.</span></li>
<li class=3D"list_item" style=3D"margin-bottom:1.2em;line-height:1.5em;font=
-size:16px"><span><strong>Savings can be big with a simple workflow.</stron=
g> For eligible entities, electing PTET lets the business pay state tax dir=
ectly, <strong>lowering federal taxable income</strong> and softening SALT-=
cap pain.</span></li>
<li class=3D"list_item" style=3D"margin-bottom:1.2em;line-height:1.5em;font=
-size:16px"><span><strong>Looking ahead to 2026+:</strong> Rules can shift =
by state, and some programs have sunsets or tweaks - so 2025 is worth locki=
ng in.</span></li>
</ul>
<p class=3D"" style=3D"margin-bottom:1.2em;line-height:1.5em;font-size:16px=
"><strong>How actually PTET works:</strong></p>
<ol class=3D"unordered_list" style=3D"margin-bottom:1.2em;line-height:1.5em=
;font-size:16px">
<li class=3D"list_item" style=3D"margin-bottom:1.2em;line-height:1.5em;font=
-size:16px"><span>Your <strong>S-corp, partnership, or multi-member LLC</st=
rong> elects PTET for 2025 and pays state tax at the <strong>entity</strong=
> level.</span></li>
<li class=3D"list_item" style=3D"margin-bottom:1.2em;line-height:1.5em;font=
-size:16px"><span>The <strong>business deducts</strong> that payment federa=
lly, reducing taxable income.</span></li>
<li class=3D"list_item" style=3D"margin-bottom:1.2em;line-height:1.5em;font=
-size:16px"><span><strong>You</strong> claim a <strong>state credit</strong=
> for your share, offsetting personal state tax.</span></li>
</ol>
<p class=3D"" style=3D"margin-bottom:1.2em;line-height:1.5em;font-size:16px=
"><strong>Missed a window?</strong></p>
<p class=3D"" style=3D"margin-bottom:1.2em;line-height:1.5em;font-size:16px=
">No stress - if your state=E2=80=99s 2025 election deadline has passed, we=
=E2=80=99ll look at alternatives. <strong>Single-member LLCs and sole props=
</strong> aren=E2=80=99t PTET-eligible, but there are <strong>other strateg=
ies</strong> we can use.</p>
<p class=3D"" style=3D"margin-bottom:1.2em;line-height:1.5em;font-size:16px=
"><strong>Next steps:</strong></p>
<ul class=3D"unordered_list" style=3D"margin-bottom:1.2em;line-height:1.5em=
;font-size:16px">
<li class=3D"list_item" style=3D"margin-bottom:1.2em;line-height:1.5em;font=
-size:16px"><span><strong>Reply now</strong> and we=E2=80=99ll check your s=
tate=E2=80=99s 2025 PTET deadline and confirm eligibility. We handle the el=
ection &amp; filings.</span></li>
<li class=3D"list_item" style=3D"margin-bottom:1.2em;line-height:1.5em;font=
-size:16px"><span>Ask us to review whether you qualify for any <strong>retr=
oactive relief</strong> or refunds (state-specific).</span></li>
<li class=3D"list_item" style=3D"margin-bottom:1.2em;line-height:1.5em;font=
-size:16px"><span>We=E2=80=99re tracking 2026+ proposals and state updates =
- <strong>we=E2=80=99ll keep you posted</strong>.</span></li>
</ul>
<p class=3D"" style=3D"margin-bottom:1.2em;line-height:1.5em;font-size:16px=
">Remember, <strong>tax planning =E2=89=A0 tax prep</strong>. Planning ahea=
d - <strong>before</strong> deadlines - usually creates the biggest wins. D=
on=E2=80=99t wait until filing season to strategize.</p>
<p class=3D"" style=3D"margin-bottom:1.2em;line-height:1.5em;font-size:16px=
">Because each state runs on its own timeline, <strong>please reply within =
the next 7 days</strong> so we can get you squared away before extension se=
ason peaks.</p>
<p class=3D"" style=3D"margin-bottom:1.2em;line-height:1.5em;font-size:16px=
"> - <br> George Dimov, CPA<br> info@dimovtax.com<br> (833) 829-1120 (toll-=
free)</p>
<p class=3D"" style=3D"margin-bottom:1.2em;line-height:1.5em;font-size:16px=
">=E2=80=8B<br>=E2=80=8B</p>
</td></tr></tbody></table>

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