The MACRS adjustment for Iowa is on IA 4562A and IA 4562B Iowa Depreciation Adjustment schedule. The instructions begin on page 4 showing when it is necessary to make an adjustment. Once you start for an asset, you must continue each year for that asset until depreciated. The instructions explain how to look at your forms and determine the adjustment.
For help with MACRS, you can use Publication 946 (2023), How To Depreciate Property
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