Georgia Depreciation Non-Conformity to OBBA

Forum|Forum|4 months ago
March 20, 2026
7 replies
48 views

Has anyone encountered that ProSeries now has a new checkbox to acknowledge that you must manually complete a Ga form 4562 and attach it as a PDF and then manually calculate the state non-conformity amount?

If so, is there a simple way to do this rather than have to complete a GA form 4562 manually?

ProSeries Professional

C

ClintCPAAuthor

Level 5

P.S., this is on form 500 for a schedule C filer.

IntuitAmyC2

Level 4

On the federal 4562, asset entry Worksheet, as you scroll down, there is a state depreciation section. Scroll down about halfway. It will show the state name and allow you to use state amounts. It also has a check box at the bottom to include the asset in the state return.

In the state return, you will see Fed/State adj with the state changes made in the correct section for you.

C

ClintCPAAuthor

Level 5

Thanks. I was aware of where to get the numbers on the Federal side for GA. The actual issue is completing the GA form 4562 that ProSeries indicates is required to be attached to the GA return as a PDF. For client with a large number of assets, this will take a significant amount of time to create.

A

acctdept

Level 3

I just saw that as well. I had opted bonus depreciation for an asset on the federal and now the GA is wanting Form 4562. If I don't elect bonus, the error on Georgia goes away. Any idea if ProSeries will add GA Form 4562 ? As you mentioned, having to do it manually will required additional time.

C

ClintCPAAuthor

Level 5

I have not heard any updates from ProSeries on adding the GA 4562 form thus far.

A

andyFP

Returning Member

Hello, [removed by moderator]. Was doing some research and ran across this thread, so hopefully this is helpful.

Georgia decouples from bonus entirely (168(k) and 168(n) both, 0% for GA), so that separate GA 4562 is unavoidable: add back the federal depreciation, then subtract recomputed GA MACRS over the asset's life. One thing that catches people: GA didn't pick up the OBBBA §179 either. For TY2025 it caps at $1.25M / $3.13M (the pre-OBBBA figure, per the 2025 GA 4562 instructions), and real property is excluded.

[Removed by Moderator]

Hope it saves you some time.

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andyFP

Returning Member

Quick correction to my §179 note above:

Georgia actually did adopt the OBBBA §179 limits for TY2025. HB 1199 (signed 3/20/26) conformed GA to the IRC as of 1/1/2026, retroactive to TY2025, so the cap is $2.5M / $4M, not the pre-OBBBA figure. It's still "partial" conformity (real property stays excluded), and bonus (168(k)) is still fully decoupled.

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