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Level 1
posted Mar 8, 2022 4:53:51 PM

New car depereciation very different on form 3885a for California State tax vs federal tax

I bought a new car and on my federal tax the depreciable amount was over $12,000 however on form 3885A the California depreciation deduction is just ~900 $ with an adjustment upwards to my income of of over 11,500 (the difference between the federal and state depreciation amount)

 

I can't find out the reason why? How is the ~$900 in (f) on 3885A calculated and why is it so much lower than federal?

 

0 5 3233
5 Replies
Expert Alumni
Mar 8, 2022 5:35:19 PM

Just to clarify, did you take bonus or section 179 depreciation? @gsdtax

Level 1
Mar 8, 2022 6:17:07 PM

@MaryK4 i think it was section 179? Turbo tax said based on the info your vehicle qualifies for a section 179 deduction and the special depreciation allowance and then I clicked I’ll take the special depreciation allowance. 

what’s the difference and how do I check?

Level 1
Mar 8, 2022 7:19:20 PM

@MaryK4 actually just checked that i took the special depreciation allowance not the section 179

 

Expert Alumni
Mar 9, 2022 1:29:35 PM

California does not conform to the federal modifications to depreciation limitations on luxury automobiles (IRC Section 280F). 

 

The depreciation caps for a luxury SUV, truck or van placed in service in 2021 is $18,200 for the first year with bonus depreciation.  The California limit is much lower- $3,304.

 

In some cases, it is beneficial to use the mileage deduction for both federal and California.

 

@gsdtax

Level 1
Mar 9, 2022 3:55:40 PM

Thank you!!