AmyC
Expert Alumni

State tax filing

Bonus depreciation is only calculated in the first year. Yes, you will need to adjust based on AR depreciation allowed. AR uses the MACRS method for property. A rental house would be 27.5 years. 

You can figure the full amount allowed for AR instead of taking what is on the federal which has already had the bonus removed.

See About Publication 946, How to Depreciate Property - IRS

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