North Carolina has actually not conformed to the federal law on Bonus Depreciation, and they have, in fact, required an "add-back" amount to income, for bonus depreciation taken.
Here are links to articles that summarizes the differences (the 2nd article is a link to the North Carolina Department of Revenue page that addresses this issue: Summary of North Carolina View on Bonus Depreciation North Carolina Dept of Revenue-Bonus Depreciation
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
