Investors & landlords

One advantage of Safe Harbor is to benefit from the 20 percent QBI deduction.  Since you are already claiming the QBI, that is not an advantage to you.  The other advantage is whether items are expensed or depreciated.  With safe harbor items costing 2500 or less can be expenses instead of depreciated items.

That use of the safe harbor may be advantageous to your rental property expenses.

 

Here is a TurboTax article about Safe harbor.