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bgofms
Level 1
April 12, 2026
Question

Does the state of Arkansas recognize the Federal bonus depreciation expense for the tax year 2025?

  • April 12, 2026
  • 4 replies
  • 67 views
No text available

    4 replies

    SkylaneIntuit Community Champion
    Intuit Community Champion
    April 12, 2026

    AI says no, but not verified 

    If at first you don’t succeed…..find a workaround
    sjrcpa
    sjrcpa
    Level 15
    April 12, 2026

    The Arkansas form instructions probably address this.

    The more I know the more I don’t know.
    IntuitCatinaT
    IntuitCatinaT
    Level 3
    April 13, 2026

    It doesn't look like it. State Conformity for the One Big Beautiful Bill Act of 2025

    andyFP
    Returning Member
    July 19, 2026

    Hey, [removed by moderator], was doing some research and came across this.

    Since it's still open: no, Arkansas doesn't recognize the federal bonus for 2025.

    AR's depreciation conformity is frozen to the IRC as of early 2019, so it never picked up the later bonus rules, OBBBA included. You add the federal bonus back and depreciate the asset over its regular MACRS life for Arkansas, reconciling on the AR1100REC. (Ark. Code 26-51-428 and the 2025 DFA instructions are the authority.)

    [Removed by moderator]

    Hope it helps.

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