I don't see a smart worksheet above line 1 of the PTE-100 in Proseries?  Do you mean add it to schedule H, line 1a?  If so that means the PTE is a tax based on income and not deductible in NJ, correct?

Also, it is my understanding that a cash basis S-corp cannot deduct the PTE tax paid on the federal until it is paid.  Have you seen any IRS updates that allow it to be reported for the tax year the tax is generated? 

Thanks!