"Where in forms section is the "de minimis Safe Harbor Election" and the "Safe Harbor Election for Small Taxpayers?"
Oddly enough, those election forms are not available as a selection in Forms Mode. Rather, they appear to be auto-generated depending upon the responses to questions in Step-by-Step Mode.
Therefore, you need to start in the Rental Properties and Royalties (Sch E) section in Step-by-Step Mode, proceed through the interview, and then click the Start button to the right of Assets/Depreciation (see first screenshot). One of the first questions will address the De Minimis Safe Harbor Election (see second screenshot) while a later question will address the Safe Harbor Election for Small Taxpayers (see third screenshot)
