Why do I owe in state taxes when I pay taxes

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1. You didn't have enough withheld or otherwise paid.

2. You have other taxable income from which taxes were not withheld; such as unemployment comp, investments, or retirement.

3. You made a data entry error when typing in your W-2, 1099 and other forms.

For a house I bought and put in service in '22 how do I switch from MACRS depreciation I used in '22 to bonus depreciation deduction for '23 tax return for the $126K worth of 5/15 year depreciable assets in the house in turbo tax?

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Why do I owe in state taxes when I pay taxes