State tax filing

If you mean that instead of showing the Sec. 179 amount from your K-1 Box 12 on the line for "Decoupling from PTE", it appears in the total in Column 1 "Federal as Filed", then it may be the case that your passthrough Sec. 179 expense does not exceed the Maryland limits (see the first orange circle in the below screenshot), and you are allowed to claim it in full as it appears on your federal return, without the need for a state modification. Since the PTE line only has an ending amount in Column 3, if it is allowable, then it would be figured into Line 1 Column 1, and the adjustment in Column 2 could pertain to other decoupled Maryland provisions, such as any new (from the 2025 OBBBA) 100% bonus depreciation taken on your Schedule E Form 4562 fixed assets.

This is speculative, given I don't know enough detail about your depreciable assets and methods used on Sch E for the tax year, or the amount passed through to you on Schedule K-1. As the screenshot indicates, Maryland partially decouples from Sec. 179 to a limited amount, but fully disallows "Special Depreciation Allowance" bonus. Did you take any accelerated depreciation types on your rental assets? Are there any other details you could share? 

Learn more: 2025 Maryland Form 500DM Instructions