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 I may stand corrected. but I question why it's on line 13 rather than a deduction against business income directly on the k-1 which was ruled on .    then I would guess to avoid a double benefit at the state level it would be an add-back and then you get a credit for it. 

 

whether every state PTE qualifies depends on whether it meets the terms specified in IRS notice 2020-75.  Part 3.02(3) says it's not a separately stated item so you need to ask the preparer why it was separately stated since proper treatment would seem to be a deduction directly on line 1, 2 or 3 whichever applies.  

 https://www.irs.gov/pub/irs-drop/n-20-75.pdf