@abctax55 thanks a lot. May I was not able to express my question, it is:  If client wants to elect PTE for 2024 calendar year, should I make this election while I am completing with 2023 tax return to figure out payment 1 and payment 2 how much will be then they will be paid on due dates? right?

Also I need your help when FTB says regarding PTE:

Do you qualify?

A qualifying PTE is an entity taxed as a partnership or S corporation.

Who does not qualify?

A qualified PTE does not include:

• Publicly traded partnerships
• An entity permitted or required to be in a combined reporting group

Who is a qualified taxpayer?

A qualified taxpayer is a partner, member, or shareholder of an electing qualified entity that is:

• An individual, fiduciary, estate, or trust subject to California personal income tax
• A disregarded single member LLC that is owned by an individual, fiduciary, estate, or trust subject to California personal income tax

I am confused for interpretation of above part that says who is a qualified taxpayer, does it mean for example shareholder of an S-Corp can be a LLC single members or what else?

Thanks for help