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Minnesota K1 with bonus depreciation

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    Minnesota K1 with bonus depreciation

    I know we have a lot of MN preparers here, and hoping someone can set me straight.

    KPI is for a non resident partner. MN apportionment factor is 10% TOTAL federal bonus depreciation is 4,000. Shouldn't the amount on Lin 4 be 320 (4000 * .1 * .8)?
    KPI received is 4,800 on line 4. I don't see how that is possible.

    National CPA firm prepared the KPI which is a holding company. When I questioned them on it, they said they apportioned amount on their KPI from parent company was over 500K. My client owns 1% of holding company, which would mean total bonus taken on federal would be 400K. 400K times 10% MN times 20% reductions means it should be 32K.

    Are there other items that may be on line 4 besides bonus depr????
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