Im hoping someone can give me some feedback. I have a single shareholder that paid their estimated PTE tax last year so its reflected as a payment on this years for 100S. The tax payer ended up having less profit and so the PTE was over paid. The issue is the form 100S is generating a refund for the PTE tax and its my understanding the PTE tax is really you prepaying your state taxes ultimately reflected on the personal 540 (CA) return. So why and is this an error that the 100S for is trying to refund the overpaid PTE tax? Their personal return has far more income so they will actually need the full PTE tax paid to help offset their CA income tax liability at the personal level. Any insight/education would be greatly appreciated.