Thanks for your response. To clarify, I did file de minimus in all the previous years (since it started in 2013?). I did include the appropriate additional statement. I was mainly concerned as I didn't realize the safe limit went from 500 to 2500 in 2016 (and onward). So in 2016 & 2017 I have a few items that should have been within the limit (500-2500 range) and written off immediately, but rather I depreciated anything in the 500-2500 range over the appropriate amount of time for the item.
At this point, I decided to just leave it. In reality, I think my error is beneficial to the IRS (not me.) Unless there is some straight forward way to fix it.
