## Step 1: Check Late Payment Rules for PTE First, review the specific state's Pass-Through Entity (PTE) tax rules for late or missed estimated payments. Many states, such as California, require timely estimated payments (often by June 15/16 for the following tax year) for taxpayers to elect into the PTE program. Missing this deadline may disqualify the taxpayer from making the election for that year. **Explanation:** States with a PTE elective tax generally have strict deadlines. Missing the estimated payment often means you cannot participate for that year, though some states may allow late payments with penalties/interest or provide a short grace period. Check your state's Franchise Tax Board (or equivalent) guidance. --- ## Step 2: Consider Options and Next Steps If the deadline is missed and no grace period or penalty payment option exists, Jen likely cannot make the PTE election for 2025. If the state allows a late payment with penalties, make the payment as soon as possible and file any required forms or explanations. **Explanation:** If the rules allow, paying late (with interest/penalties) may still let Jen participate. Otherwise, she cannot use the PTE for 2025, but she can plan ahead for 2026 and avoid missing deadlines in the future. --- ## **Final Answer** **If the June 16, 2024, PTE estimated payment deadline for tax year 2025 was missed, Jen will generally not be able to elect the PTE for 2025 unless her state permits late payments with penalties. She should check her state’s specific rules immediately and act accordingly.**