If you enter an amount on the IT225 at the partnership level in pro series your taxpayers accountant may add it twice as on the individual pro series return the program automatically add it back on the 225.  Especially if you add back an amount that was estimated not the credit amount. Your way will work if you use accrual not cash basis as the addback may not agree to the credit on cash basis. This is also why I believe entities treat this the way I previously described in a prior post.

I still believe that the entity return is to treat this strictly as cash basis at the entity level and no addback is done at the partnership level on the IT-225 either for payments or a refund of an overpayment, the individual must report the addback based on the credit amount reported to them on their IT-201.

Hopefully someone will find true NYS guidance for the entities.