Line 9: Bonus Depreciation/Section 179 Expenses

Enter the expense and depreciation adjustment from the IA 4562A and the IA 4562B. Include the IA 4562A and the IA 4562B with your return. Column A should be used to report additions to federal taxable income and Column B should be used to report subtractions from federal taxable income. Report all amounts as a positive number.