State conformity

Cost segregation by state

Every state treats federal bonus depreciation and §179 expensing differently. Pick your state for the plain-English rules on how much of your cost-segregation benefit flows through at the state level — and which form you file.

No state income tax

Full federal benefit with no state-level add-back to manage.

Conforms to federal bonus depreciation

Accelerated first-year benefit at both the federal and state level.

Decoupled from federal bonus depreciation

Full federal deduction stands; the state spreads the bonus portion over the normal schedule.

Bonus add-back, recovered over time

The state adds back bonus depreciation, then lets you recover it over a set period — deferred, not lost.

Partial conformity

A mix of conformity and decoupling — see the state page for the specifics.

MichiganPartial state bonus depreciation

Free estimate

See your state's depreciation picture

Run a free estimate and we'll apply your state's conformity rules to the schedule automatically — federal and state, side by side.

Run a free estimate How it works

CostSegLogic is a software platform, not a CPA firm or law firm. Estimates and reports are informational only and are not tax, legal, or accounting advice. Consult a qualified tax advisor before filing.