Yes, it is best to list separately because the total may be more than the De Minimus which may cause an issue. You can report all the Supplies on Line 22- the De Minimus generally applies to things you would normally depreciate because they have a useful life of more than one year. Supplies are used up (example paper, cleaning supplies, etc)
@Lili444
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
