Deductions & credits


@KPDualie73 wrote:

It is not for my business but for personal unimproved property.  


That is not the 1.263(a)-3(n) election.  You are looking for the 1.266-1 election.  That must be done every year.  I strongly suspect that is not in TurboTax, and you would need to manually make the statement and attach it your mailed tax return.