I'm wondering if anyone has looked at the 2021 IL-1065 to see how the pass-through payment works. Does a 2022 payment for 2021 tax liability become a 2022 deduction or should we accrue at 12/31/2021 the expense? It would be a circular computation by my reckoning. Furthermore, it doesn't look like the state tax deduction is an addback aka the Illinois replacement tax.  Therefore, the way I see it, Illinois will be receiving 4.95% less in tax revenue due to the deduction. Am I, as in Shawshank Redemption, being obtuse? Very confusing!