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New Member
posted Jun 5, 2019 10:21:56 PM

If you use de minimis safe habor and improvement election for rental property when you enter those items under other expenses what do you label them?

Again when you use de minimis safe harbor and improvement election on schedule E and put those items under other expenses

what do you label those items.? Do you group them or list them

seperately  also.  For instance if you have two improvement items

both under $2500 when you list them under other expenses on the Schedule E what do you label them and do you group them add them together.?

0 4 3853
4 Replies
Expert Alumni
Jun 5, 2019 10:21:57 PM

It's a good idea to list each one separately to future identify exactly what property you chose to use the De Minimis Safe Harbor Election for.  Other expenses would be the appropriate place.

Attached for your convenience are some detail about this fairly new and updated tax election.

https://ttlc.intuit.com/replies/4682171



Level 2
Jun 5, 2019 10:21:59 PM

I can't seem to get back to where I can elect to use the De Minimis Safe Harbor Election. I don't typically go through the interview process as I am very comfortable exploring and entering on my own but now I can't seem to get to where I can make that election now.

Expert Alumni
Jun 5, 2019 10:22:00 PM

@keithneargarder The question is at the beginning of the asset section of your return.  Then if you are eligible you will actually list them in miscellaneous deductions and an attachment to your file will be included {Section 1.263(a)-1(f) }

Level 2
Jun 5, 2019 10:22:01 PM

I had seen that info before but my problem was I skipped over it then later decided I wanted to elect to take that option. At that time I could not find my way back to that prompt as I always do my taxes in "self exploration mode" and not "step-by-step". I was able to finally get back to it by switching back to step-by-step and going back through the interview process until I got to that prompt. Thanks for the reply.