Maryland resident invests in Indiana property.  Bonus depreciation from a cost seg results in a large federal loss (allowed due to unrelated passive gains), but Indiana decoupling doesn't allow as large a loss.  In future years there are Indiana losses (and federal income) because Indiana depreciation exceeds federal depreciation.  Should there be an Indiana-specific passive loss carryforward that's allowed when the property is sold?  How should this be entered in Lacerte?  Thanks!