The original problem with your before-revised reply was that the PTETs were deducted twice. Furthermore it is the entity level tax and shouldn’t be entered into the personal tax return without following the K-1numbers. My point is that everything you can enter into the personal tax return must be from K-1.
What you revised sounds better. But it is still not exactly correct. The PTET for 2022 tax year has been entered in last year’s VA return by following last year’s VK-1. For this year, only the 2023 PTET shown in this year’s VK-1 can go into the personal VA tax.
The complexity here is that we must follow K-1 to file 1040, and VK-1 to file VA personal tax. K-1 is different from VK-1. Both 2022 PTET and 2023 PTET paid in 2023 goes into the 2023 K-1, but the 2022 PTET went into the 2022 VK-1 and the 2023 PTET goes into the 2023 VK-1. The VK-1 for each year is used for that year’s VA personal tax return.
