No. The rental property rules for Pennsylvania are not the same as the IRS. PA has no suspended losses.
You would have been able to take a full rental loss in PA each year even if those losses were suspended at the federal level. That is why, as super Tax Expert @ThomasM125 says, PA has no carry forward losses.
Here are Pennsylvania's depreciation rules:
Pennsylvania's rule for adjustment of basis for depreciation expense requires that a minimum amount of depreciation must be recognized by the taxpayer on depreciable property in the amount of depreciation expense that would be allowed under the straight-line method.
- To the extent the taxpayer uses a different method to calculate depreciation and receives a tax benefit for some amount of depreciation expense greater than straight-line, that increased amount must be recognized.
- If, however, the taxpayer did not receive a tax benefit of the amount in excess of the straight-line amount, that excess does not have to be recognized. The taxpayers must reduce their basis by at least the straight-line depreciation expense even if they received no tax benefit.
Rental property is depreciated on a straight-line basis.
See: Federal vs Pennsylvania Basis and Tax Benefit Rule
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