North Carolina
For North Carolina, section 179 conformity is does not conform; state section 179 cap is adjustments must be made; state section 179 phase-out is state rules apply; bonus depreciation conformity is decouples — requires add-back; add-back rule is adjustments must be made, recorded from its source on 2026-08-15; source re-checked 2026-10-01.
- State
- North Carolina verified
- Section 179 conformity
- does not conform our reading
- State Section 179 cap
- adjustments must be made verified
- State Section 179 phase-out
- state rules apply our reading
- Bonus depreciation conformity
- decouples — requires add-back our reading
- Add-back rule
- adjustments must be made our reading
- Has income tax
- yes our reading
Values marked our reading are our classification of what the source says — the source does not print them in those words. The quote below is the evidence for each one; judge it yourself.
What the source says
State Follows Bonus Depreciation-TCJA of 2017 : No North Carolina does not conform to the Tax Cuts and Jobs Act provision that provides a 100% first-year deduction for the adjusted basis is allowed for qualified property acquired and placed in service after September 27, 2017, and before January 1, 2023. Adjustments must be made. State Follows IRC § 179-TCJA of 2017: No North Carolina does not conform to the Tax Cuts and Jobs Act provision that increases the maximum amount a taxpayer may expense under IRC Section 179 to $1 million, increases the phase-out threshold amount to $2.5 million, and provides for indexing for inflation. Adjustments must be made.
— accountants.intuit.com, retrieved 2026-08-15
Source
- accountants.intuit.comhttps://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US