There is not a special section for expenses using the de minimis election -- enter them as you would regular business expenses.
If you are in a business return (S-Corp, Partnership):
- Click the Federal Taxes tab and then Deductions.
- Scroll down to the Business Expenses section and click Start next to the appropriate category.
If you are in a Schedule C in the 1040, please follow these steps:
- In your return, click Income and Expenses and then click the Start/Revisit box in the Self-Employment section.
- On the Your 2020 self-employed work summary screen, click on Edit next to your business.
- Click the box Add expenses for this work.
- On the Tell us about any expenses screen, mark the radio button next to the appropriate category and click Continue at the bottom of the screen.
