State Conformity to Federal Bonus Depreciation 2026

1. Click ‘Get Form’ to open it in the editor.
2. Begin by entering your name(s) and SSN or ITIN as shown on your tax return at the top of the form.
3. In Part I, identify whether the activity is passive or nonpassive by checking the appropriate box.
4. For Part II, enter the amount from line 12 of the Tangible Property Expense Worksheet in the designated field.
5. In Part III, list each property placed in service. Fill out columns (a) through (f) with details such as description, date placed in service, California basis for depreciation, method, life or rate, and California depreciation deduction.
6. Complete lines 4 through 8 by adding amounts as instructed to calculate total California depreciation and compare it with federal amounts.
7. Proceed to Part IV for amortization. Enter descriptions and dates for costs that require amortization and complete columns (c) through (f).
8. Finally, sum up total California amortization on line 12 and compare it with federal figures on line 13.

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