On the ProSeries 510/511 there is a Smart Worksheet where you have an adjustment to Federal income the PTE taxes paid and deducted on page 1 of 1065/1120S or on the 8825.  Therefore the two numbers are different.  For reference the MACPA hosted a 2-hour webinar with the Comptroller's office last week and replayed this past Tuesday.  In it were slides explaining how this works.

And on the MD 502 individual you record on 502CR and on 502LU the taxes "calculated" as listed on the MD K-1.  Previously this is where we "thought" we would add back the taxes "paid" but this has changed.