Deductions & credits
In response to your earlier question, I did some research. First, I could find no place in the Idaho State Return in TurboTax to enter this, other than the screenshot I posted. You are correct that many states do differ in regards to Depreciation from Federal rules, but normally there is a specific area to report/adjust this in their state returns.
Second, I could find nothing definitive for tax year 2022 to add back Bonus Depreciation on the Idaho State Tax Commission website. They have aligned/not aligned with Federal rules over different years.
If the assets were all previously fully depreciated, and no Bonus Depreciation was claimed for tax year 2022, then you would have nothing to add back in to your 2022 Idaho return. If you added new assets in 2022 and claimed Bonus Depreciation, you could add that amount back in at the screen I posted. It then shows on 'Other Additions, Form 39R'.
