For my rental property, I do not qualify for the "Safe Harbor election for small taxpayers" because total of all repairs, maintenance and improvements was more than $10,00.
1) Was wondering if the "de minimus Safe Harbor" had a different criteria from "Safe Harbor election for small taxpayers"? If so, what is the criteria?
2) If the election is one and the same thing, then how do I get rid of the "Section 1.263(a)-1(f)
De Minimis Safe Harbor Election" page from my tax return?
