Apologies if this is obvious. I know that state rules are different. How much of the PTE Tax may I deduct from my Federal Taxes for a partnership in the state of CA? Do you submit only the portion of (estimated) PTE paid *during that year* e.g. for tax year 2022 only the part of PTE paid within 2022, or may you deduct *all* of your PTE paid for tax year 2022, some of which is paid in 2023? Turbo Tax asks us to include taxes "incurred or anticipated" (I forget the exact language used but they explicitly separate tax payments already made and added another word suggesting taxes "to be paid" for that tax year).