DavidD66
Expert Alumni

Investors & landlords

The $22,314 addition is an adjustment for bonus depreciation taken at the federal level.  Georgia does not recognize bonus depreciation, so it is added back to determine total income.  The $295 subtraction is the state depreciation.  The $436 loss is the amount of income/loss applicable to Georgia after the adjustments.  You will have to track your passive losses at the state level independently.

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