You may have taken bonus or section 179 depreciation on your 2020 tax return. That depreciation would be higher than normal depreciation you would be allowed in years after the first year, even if you only depreciated it for a few months in the first year.
You can look on your 2020 form 4562 to see if there was section 179 depreciation listed on line 8 or bonus depreciation on line 14.
The state depreciation adjustment would be the difference between federal and state depreciation, as you mention.
@ccarbon
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