Thanks again Mark for your message.  

I believe the problem comes from the fact that for calendar year 2021 ONLY, estimates of PTET payments were permitted but not required and there was still a lot of noise around the forms and icing procedures at year end.  In the case of my partnership at least, 99.24% of the PTET was paid in 2021 while the remaining 0.76% was paid in 2022 with the form.  From an IRS perspective, only the 99.24% was a 2021 expense (the rest was a 2022 expense, assuming cash basis accounting), but from the NYS perspective, the 100% of the PTET is an income tax credit.  

I suppose one workaround would be to consider the whole PTET an expense from IRS point of view as well (and treat the portion paid in 2022 as a payable for 2021).  While I dont think a "clean" solution, probably OK here since the <1% involved can be views as de minimis. 

FYIW, my personal Turbotax Premier let me report the amount on Line 20 of the NYS k-1 as the add back amount (and not the actual PTET credit).  In other words, TurboTax Premier worked fine using different amounts for the A-219 and the IT-653 (it did not double add back).  But unless I figure something out soon,  I will go with the workaround I described above instead as it will likely raise fewer flags.