You will make sure you select the election, then add as Other Miscellaneous Expenses. You will want to add each item separately.
Here's how to add your purchases that are $2,500 or less as miscellaneous expenses:
- Select Continue and then Add expenses for this work.
- Choose Other miscellaneous expenses.
For items $2,500 or less is you can take the De Minimis Safe Harbor Election. If you decide to take this option, a form called De Minimis Safe Harbor Election will show up in your tax return. This election will apply to all your businesses, rental properties or farms. This election is an option you can take each year that lets you write off items $2,500 or less as expenses instead of assets
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