Hi, An s-corp paid in 2024 PTE in 4 quarterly payments but ended up with a net loss for the year.  IL website says that the s-corp is not allowed to pass those PTE credits to the shareholders since there is no net income and that the s-corp must request a refund of the PTE.  I can't figure out how to logistically request this refund.  Has anyone done this?  How did you do it? Thank you!