PTET is a state pass-through tax election, not a federal tax credit. The benefit from the partnership paying taxes on your behalf is reflected on your State tax return this year, since you claim the credit at the state level. This payment will reduce the federal income from the partnership next year (see below).
If your business uses the cash method, you cannot accrue the payment made in 2023 on the 2022 tax return. You'll wait to report that as a 2023 business expense. This will likely be the case again next year, so there should not be a cumulative effect on your business income.
On next year's return, report the PTET tax payment as a business expense on Form 1065 Line 14. The taxes were for the business, not your rental property, so this amount would not be reported on Form 8825.
Preparing the 1065 without the PTET payment is correct in this case. The State tax calculation is based on the actual 2022 net income.
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