Hi jcmpro21, Sch S line 8 reports the current year depreciation for assets that was placed in prior year. Sch S line 9 reports the current year depreciation for assets that was placed in current year. NJ Depreciation Worksheet I on Form CBT-100S, page 17 reports the depreciation for assets placed in current year which flows to Sch S, line 9. If you don't have any assets placed in service in 2022, both NJ Depreciation Worksheet I and Sch S line 9 should be blank.