This has nothing to do with an out-of-state partner. Everything is for California. Issue is that  Proseries does not appear to have a place where a partnership that invests in other partnerships can enter different income amounts for as you correctly state, depreciation methods. The only option I see is to override form 8825 in the California module for every partnership, which then creates a whole post of other problems that also need to be overridden. There must be a better way to do this.