@Rick112 wrote:
.....if I can use the Safe Harbor Election for Small Taxpayers do I put the expenses of the new roof on Schedule E under Other Expenses line 19 and note there that I'm taking this Election for a new roof ? .
Yes, enter the expense under Other expenses and include the requisite statement.
See https://www.irs.gov/businesses/small-businesses-self-employed/tangible-property-final-regulations#Sa...
