Why is there a depreciation adjustment on my Massachusetts state return?

[ccarbon]

Could you tell us how TurboTax is calculating Mass. state depreciation?

[Buddy95]

Looking at the Activity Worksheet for 2021 Part II - Regular Income/Loss - Line 1 Federal income is 10,176   Line 2a Bonus Depreciation is 15081 (the full cost of the farmstand) and line 2b Other depreciation adjustment is 1273  (prior year sec 179 adjustment I presume).   Line 3  (sum of lines 1, 2a and 2b) is 26,530 which ends up being the farm profit shown on the Massachusetts return.   Shouldn't at least "Normal" MACRS depreciation be allowed on the MA return?  See attached screenshot of the worksheet

[raven tang]

2024 and still have the same issue. anyone had a solution on this 

[breynold]

I've also been going crazy with the "depreciation adjustment," which increases AGI on the MA return. It has nothing to do with the Sec 179 or bonus depreciation taken on the federal return. I just printed (to .pdf) the ALL FORMS AND WORKSHEETS package, and the last page of the federal documents is a Schedule E Worksheet (for a rental property I have) that shows "non-conformity" between how depreciation is calculated on Cars and Trucks for Federal purposes versus how it is calculated for MA.  The depreciation for MA is much less. After further digging on Mass.gov, the only reference to this I found was on a webpage entitled "TIR 03-25: Depreciable Business Assets; Modifications For Decoupling From Federal Bonus Depreciation," which was last updated in 2004. According to the webpage, it would appear that MA uses REV. PROC. 2003-75 TABLE 1 as the limitations for passenger vehicles... it's a 2003 table that hasn't been (and doesn't get) adjusted for inflation. It seems wonky to me, but after recalculating the MA depreciation myself using the 2003 limits in Table 1 for a vehicle put into service in 2020, I was able to calculate the depreciation adjustment for the last few years. That explains why my depreciation expense for MA has been significantly lower than the Federal amount every year. Whether it's right or wrong, I don't know!