Seems like state transfer is not correct

[larrj]

State of Ohio added back depreciation

[MaryK4]

Ohio does not comply with the federal treatment of certain depreciated property.

Generally, Ohio’s income tax begins with federal adjusted gross income. However, in order to smooth the revenue impact of accelerated I.R.C. §179 and §168(k) depreciation expenses, Ohio requires taxpayers to add back certain amounts of accelerated depreciation expense in the year they are allowed by I.R.C. §179 and §168(k). Ohio then allows the taxpayer to deduct those amounts more gradually over a period of years.

As a general rule, a taxpayer will add back the accelerated depreciation expense in year 1, and then take a deduction in the subsequent years until all of the Ohio depreciation add-back is claimed on the Ohio tax return. For federal tax purposes, the depreciation expense amounts are calculated on IRS form 4562.  See R.C. 5747.01(A)(17) and (18).