When client does NOT make the election to remit PTE tax on all members shares, Maryland still requires the PTE tax to be withheld on non resident shareholders.  It's mandatory.  I don't see any reason why this deduction cannot be taken on the federal return, but I don't see any way to add this back to the Maryland taxable income. None of the "adjustments" section on the state return are actually adding to the MD taxable income unless I "make" the election.  Am I missing something?

If it's only deductible (federally) when MAKING a state election, can anyone direct me to the IRS guidance that supports that conclusion?