In Maryland (we were the first state to pass the PTE law and get it approved by the IRS) on the entity tax return nothing appears differently on the Fed return (it's included on the tax expense line). On the MD return there is a line that reports the PTE tax paid.  This line flow through to the MD K-1.  Then on the individual MD tax return we have (1) an addback line (we start with Fed income and PTE tax is not deductible at the state level) and then a credit form to report the PTE tax as a credit.  Bottom line - Fed deduction, MD addback of that deduction, then MD credit to get the benefit.