The WI Schedule OS line 22 is not picking up the out of state tax paid by a WI resident because of IL PTE credit.  The instructions say that the PTE is not allowable because the income that generated the PTE credit is not included in the WI individual tax return.  That is not true.  The K-1 income from the entity that generated the PTE credit is most definitely part of the WI income.  Normally my client breaks even on the WI return after the OS credit.  This year they owe a massive amount because of paying income on the same money twice (in IL and now in WI).  Am I missing something here?