the PTE would be an itemized deduction included with other deductible taxes on schedule A.
if you don't itemize or have already reach the max for 1040 schedule A taxes ($10K other than married filing separate which is $5K). however, this would be considered a state income tax paid by you for state income tax purposes. if this is an out of state tax and you have an income tax in your state, depending on your states rules you may be able to claim a credit for taxes paid to other states. if this is an in-state tax you should be able to take it as a tax payment to the state (like withholding or estimates).
this would require you to complete your state k-1 that probably was included with the federal k-1.
