California is reducing my rental depreciation by $3145. It is $15320 on my federal tax and $12175 on my State tax return. What gives? This did not happen last year.

[view2 · Accepted solution]

1) Depreciation and amortization - California does not conform to MACRs, ACRs or bonus depreciation under the IRC. California only permits straight line, declining balance, sum of the year digits or any other depreciation method prescribed under the law. See Cal. Rev. & Tax. Code Section 24349 -