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I cannot speak to what is on the Annual PTET Return for New York as it was developed by NY and is only completed through their online services.  

What I can tell you is that if  Proseries disregards the IT-225 instructions and allows filers of the IT-204 to record an A-219 adjustment, the return will reject when e-filing.  NY has rules in place that will kick it back to the filer

For more color on the topic, let's review the IT-225 instructions.  They read as follows on the A-219 adjustment for PTET: 

"If you claimed the PTET credit during the current tax year by filing Form IT-653, then enter the amount of the credit claimed."

This adjustment is only an addback of the PTET tax paid by the entity and then passed down as a credit to the partner.  The reconciliation of the payments and actual tax at the entity level are of no concern to the partner on their separate filing.  

As NY currently has the form set up, adding another adjustment to the K-1 will result in two addbacks at the partner level as they are being instructed to  add back their credits coming from the IT-653 form.  

I understand there is a lot of confusion around this and encourage you to reach out to NY for more clarification and to share your thoughts and opinions.  

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