Though this may not be a perfect solution, I have used it for the past few years to enable me to file electronically despite this being missing from the software. I have found a closely related form which can
be filled in with the text needed. To navigate to it, open form 3115. You will not use that form, but on the top there are 3 quick zoom links. They are Elections Smart Worksheets. They relate to elections to treat small capital expenditures, for example on a rental property, as Expenses. The first of them is for small amounts totaling under $2500. The second is for amounts over that. None of that matters, you won't need them. The third one is for 1.263(a)-3(n) "Election to Capitalize Repair and Maintenance Costs" This is almost perfect for what you want, except you really want: 1.266-1 Election to Capitalize Carrying Costs which doesn't have a form. No matter. The only requirement is that you attach a statement to your return claiming your election, it doesn't affect your taxes.
SO, I open that third form, then use the boxes to type in what is required:
ELECTION TO CAPITALIZE CARRYING COSTS
For the tax year 2018, taxpayer hereby elects under Code Section 266
and IRS Regulations 1.266-1 to capitalize, rather than deduct, property
taxes on vacant lots:
XXX County AZ APN #XXX-XX-XXX-XX 3.5ac Lot $234.56
XXX County AZ APN #XXX-XX-XXX-XX 2.5ac Lot $123.45
etc.
There are plenty of lines to enter to get your statement in, and electronically transmitted as part of your return, and I am betting that in an audit you could easily show you attached the required words to your return, they are there, printed in black and white, even though they are not on a separate page.
