Where to enter rental expenses qualifying for De Minimis safe harbor ?
I'm doing the interview for Schedule E for some rental real estate. I have a number of sub-$2500 items that qualify for the "de minimis" safe harbor. Turbotax asks me the "annual elections questions" and I answer that I've got some items under $2500. And it adds the Section 1.263 addendum (which states intention to use de minimis) in the forms area.
But I have no idea WHERE to add the items that I'm treating as expenses under de minimis. I suppose some of them would qualify as repairs, supplies, etc and could be entered there. But what about the ones that would normally qualify as improvements (and be required to be depreciated) but are allowed to be treated as expenses thanks to de minimis ?