To use accountant computed regular depreciation, enter a "1" in this field and an amount in the State current Depreciation field. To use accountant computed AMT depreciation, enter a "2" in this field and an amount in the "Current AMT Depreciation" field. To use accountant computed ACE depreciation, enter a "3" in this field and an amount in the Current Year ACE Depreciation field. To use accountant computed amounts for ALL (Regular, AMT, and ACE), enter the amounts in "Current Year Depreciation," "Current AMT Depreciation," and Current Year ACE Depreciation field and a "4" in this field. Zero is a valid entry in any of the amount fields. Make an entry on the Depreciation Options and Depletion Overrides worksheet > Depreciation Options and Overrides section > Force Accountant Computed Depreciation on All Assets field, to force accountant computed depreciation on ALL state if different or book assets in the return.
An "A" may be entered as a code or added to any other code (for example, "1A") to indicate the cost is to be included in the state 263A cost or basis amount.