Many states have depreciation rules that differ from the federal rules. This is especially true following the passage of various economic stimulus packages over the last several years.   For example, some states have adopted the federal provisions for immediate expensing under Section 179, while others have decoupled from this federal provision.  We recommend that you check with the tax agency in your state(s) to determine if your state(s) have adopted the new federal rules relating to depreciation. 

To assist you in getting the information you need, we have provided a tool that will indicate whether or not your state has conformed to some of the recent Federal depreciation provisions, or has opted out of compliance with the Federal provisions. You will also be provided with a link to the tax agency for your state should you need to gather additional information. To begin your research, select the link below and choose your state.   

Launch state tax information to learn about depreciation rules in your state