It is my understanding that starting this year IA based S Corporations are required to file the IA PTE-C for nonresident shareholders of S Corporations. The limited exceptions to the rule in the instructions do not apply to their business. 

The client has other Iowa income and must still file a personal Iowa tax return. 

In the IA 1040 instructions it mentions that composite credits are entered into the IA Schedule CC (not available on Proseries), which then is used to apply composite credits to Line 62 (Other Refundable Credits). Are other filers just mailing the Iowa returns with these credits, instead of efiling?