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Investors & landlords
It's not clear without seeing the file. However, I would keep the information documented in your file should the IRS request any information in the future The potential information request is printed here for you. It may very well have been sent in the e-file data even if you do not see it now as a .pdf.
The statement must be titled "Section 1.263(a)-1(f) de minimis safe harbor election" and include the taxpayer's name, address, taxpayer identification number, and a statement that the taxpayer is making the de minimis safe harbor election under Section 1.263(a)-1(f).
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March 2, 2024
3:23 PM