I searched the tax return and couldn't find anything. I guess I didn't claim it. The only thing I found was a "De Minimis Safe Harbor Election" section. I don't know if that means anything.
Being that it appears I didn't claim it in 2019, can I claim it now retroactively for the years that I used it for my business from 2019-2021?
Also, for the computer I purchased in 2021, I received a partial refund of $100 in 2022. Do I just deduct that from the total cost in 2021 even though I received the refund in 2022?
