State tax filing

Even when you follow these three (3) prompts as I did, these de minimis safe harbor items get added to the Asset worksheet (not good) and seem to be treated as Depreciated items (assets) rather than expenses. I was going to treat these items (less than $2500) as straight expenses on the rental property and just "expense" these Other Miscellaneous Expenses at the conclusion of the Rental Expenses thread -- is this ok? I am not a business so I cant use the SCorp method.