I have the same issue. In 2020 and 2021 there was a line on the form IT-558 for the adjustments.  NYS changed and recoupled in 2022 and I also do not find any where to report the additional NYS NOL.  I called NYS tax dept and they were clueless. I have recently asked the question to NATP hopefully will find out how to make the adjustment - someday LOL.

Again I believe you do not add the PTET back on the partnership return 225.  Other than reporting the actual PTET tax liability off the PTET return filed NOT the estimated payment made by the entity  to the shareholder as a credit I do not believe the entity reports the addback. It is a deductible tax like a payroll tax on the entitys federal and state return and I believe that is on the CASH basis not that actual amount computed on the PTET unless you happen to were good enough to have the actual liability equal the estimated payment when you paid the estimate in 2021,  The addback is done by the individual on their IT-201 which pro series does automatically when you enter the credit on the IT-653.  If I am wrong, I may have some unpaid summer work lol like I need that.

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.  

That is what I would expect also but I do not believe the add back is passed through from the entity.  This is a weird way they want us to handle this assuming I am correct and the fact that Pro series picks up the adjustment automatically from the IT-653 on the IT-201.  If the entity made the adjustment it would be reduced twice on the NY personal return. We will see...........

Believe me this does not make sense in tax law as I have done things in the past 40 years  unless you equate it to an individual return TP making estimates.  I read somewhere that the PTET payment is to be treated on the tax return as a cash basis on the entity return taxpayer even if accrual.  As for the double dip - no because the individual must make the IT 225 addback for the amount of the tax payment credit passed through.  If is not done at the entity level. Pro series does that automatically if you put the payments on the form IT-653 line A-219. The reason you cannot accrue the payment in is because the credit pass-thru cannot exceed the estimated tax paid, no payment be the entity, no credit to the taxpayer. OK - this is my understanding of this NYS crap and the State is not giving much guidance that I can find. Thanks, Jim If you can show me anything that disputes my "belief"  on how this works it would be much appreciated. NYS told me to read page 10 of the instruction for the IT-204 - it has one line on how to report the credit to the shareholder- what a joke.

Here is my 2 cents.  You do NOT add back the estimated PTET payment that was made on 2021 on the partnership return it is deductible and you do not use the accrual method of accounting to adjust it to the actual tax that is computed on the PTET annual return.  It is treated as cash basis and in 2022 you will pick up any overpayment as a refund or bal due as a deduction. This credit is adjusted as an addback on the 1040 not the partnership return.   I think the credit goes on line 1 47a on page 9 part 2 of the IT-204 BUT there is no code 653 that should be there. TELL pro series to get it together.... My workaround it on the individual K-1, IP p4 answer quest Q and on the Supplemental information I put IT-653 PTET Credit with the amount.  I think that works unless they match but I think NYS will pull the PTET information from the online filing of the PTET return. Hope this helps and if anyone has a better solution let me know - other that wait out the program fix if they ever do one, they have not for several NYS items such as the Hot Spot deduction.