You still go to the Asset section. You will then answer the question: Did you buy any items for any business, rental property and/or farm that cost $2,500 or less in 2016? Then work through the section to identify which assets you would like to expense. See this link also for guidance <a rel="nofollow" target="_blank" href="
https://ttlc.intuit.com/questions/3266204-de-minimis-safe-harbor-election">https://ttlc.intuit.com/q...>
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