If you have elected either the De Minimis Safe Harbor
Election or the Improvements
election, all you need to do now is expense them. You can enter as miscellaneous deductions with an explanation. It will be found under the 'other common business expenses' section.
By claiming and filing the Safe Harbor Election, the IRS is notified that purchases under $2500 each are reported as expenses rather than depreciated. This election is included with your tax return.
