1. It's going off of your personal address. 179 deductions are carried over to the shareholders' personal return and deducted there. Your address is Texas and you are subject to Texas limitations. Use the address for the business in California for your shareholder address and you will get past this limitation.
2. Texas has no individual state tax filing requirements.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
