You were going to build this workpaper anyway. We saved you the time.
Only 16 of 51 jurisdictions allow full year-1 bonus for TY2025. All 51 have been independently reviewed by an Enrolled Agent, each row is cited, and we'll keep it up to date.
Direct download, .xlsx. No form, no email required.
Full year-1 bonus depreciation, TY2025
16 / 51 jurisdictions allow it
AZ, CT, DE, MI carry split rows: the C-corp and Individual/PTE answers differ. The verified, cited matrix, the Section 179 caps, and the per-state notes are in the workbook.
Cited to primary authority
Statutes, DOR notices, current-revision forms. Not a blog post's opinion.
55 rows, each dated
Every row shows its source and when we last checked it. Verify us in one click.
Independently reviewed
An Enrolled Agent re-checked every row against primary authority before we shipped it.
What's inside
Conformity Matrix
The answer sheet. 51 jurisdictions, 55 rows. The four states where C-corps and PTEs get different answers each get both. Look up your state, read the citation, move on.
Summary Workpaper
Pick a state, enter your figures, done. The add-back computes on a color-coded summary that drops straight into the client file.
Recovery Tracker
Add-backs come back. This tab schedules the recovery so no deduction dies stranded on a state return. This year or in year seven.
Plus a Read Me and a Changelog, so you can see exactly what changed and when.
The answers keep moving. Yours shouldn't go stale.
States are still legislating under TY2025. When a state acts, we re-verify and re-issue, and subscribers get notified when there's an update, before it bites a return. Two live examples:
June 2026
Arizona retroactively adopted the OBBBA Section 179 limits for TY2025, chaptered 6/13/2026. A mid-year law that reaches back and changes a return you may have already filed. Re-verification caught it, and the kit was re-issued.
Ongoing
DC's decoupling is being fought over in Congress right now. The row is flagged, and the changelog tracks it.
Never re-research a conformity answer again.
51 jurisdictions. 55 rows. Verified for TY2025. Yours in one click.
Direct download, .xlsx. No form, no email required.
The kit is the manual version. DepreciationPro™ is the automatic one.
Conformity, add-backs, and recovery schedules computed automatically. Per client, per book, per year, across your whole asset register.