It would be best to confirm the input both on Schedule C and in the state interview. You are correct, there does not appear to be a reason for there to be a difference according to the instructions except for a difference for bonus depreciation on Massachusetts Schedule F, Farm Income or Loss.
For more information, see: 2020 Massachusetts Form 1 Resident Income Tax Instructions, page 33 is the beginning of the state instructions for Schedule C. Page 35 is the only instruction for depreciation and Section 179 which states:
Massachusetts adopts the current federal rules at § 179 for expensing certain depreciable business assets. For property placed in service in tax years beginning after December 31, 2013 and before January 1, 2015, the maximum § 179 expensing allowance is $1,000,000.
For more information, see: What is a Section 179 deduction?
