Here is the information from NY's website:  https://www.tax.ny.gov/bus/ptet/#:~:text=The%20PTET%20is%20an%20optional,or%20after%20January%201%2C....

A high level summary is as follows but I still encourage you to read NY's guidance carefully:

1.  an authorized person to opt into the PTET tax via the online services account (review their definition of authorized person)

2.  file an annual PTET online in the services account (there is no requirement that an authorized person file the return)

3.  The PTET credit generated by the PTET filing would then be reflected on the CT-3-S or IT-204 filing and distributed to the partners or shareholders.