I believe you are conflating the Section 1.263(a)-1(f)(1) deminimis safe harbor election with the safe harbor election for small taxpayers. For your purposes, you would use the former, not the latter.
@kathryn91 wrote:
It sounds like a number of our purchases (such as appliances) will be eligible to be deducted immediately under the safe harbor election.... but based on our specific situation above are we limited....
No, you are not limited if you make the Section 1.263(a)-1(f)(1) deminimis safe harbor election. The limitation imposed by that section is $2,500 per invoice (generally item) and there is no total limit provided each invoice is $2,500 or less.
