thanks to all for this discussion - let's keep it going.  MN is similiar to IL - first year for PTE - we had people pay in before  12-31-21 to get a deduction for the amount paid in 2021 returns. I see that Lacerte is calculating the tax - I also see the software gives the credit for tax paid - withholding on the MN K-1 - the form shows the withholding credit for those who paid or not so that cannot be right.  watch for that on IL

Here is the big question we are asking in MN - say you have 4 family members who are in a partnership - the partnership owns stocks - the partnership quailfies for PTE - the partnership takes a $500000 gain on stock sale - if it elects the PTE - where does one deduct the PTE on the partnership return?