Trying to fill in de minimum for rental property. Do I fill it in assets section? It shows option of "special depreciation" but I don't believe this is the same thing

[seanwsmithtaxes88]

I want to make sure I am using the de minimum and not depreciating it but do not see a distinct section. Should I just enter it under other?

[Carl]

The actual rental property itself must be depreciated over 27.5 years.

The safe harbor is only if the property improvement cost less than $2,500 or less that 2% of the structure value.

Safe harbor has nothing to do with the special depreciation allowance. You can not use the special depreciation allowance on the structure itself. It must be depreciated over 27.5 years.

[seanwsmithtaxes88]

Thanks for the quick reply but this does not answer my question. This is not so much a tax question but a technical question how to use Turbotax. I am aware of the rules and have purchases less than $2,500 I want to use the de minimus on. However, I do not see a section for this.

I see the following sections for Real Estate. Would I just fill it into "miscellaneous expenses"? 

Expenses

Real estate taxes

Other taxes

Insurance premiums

Repairs

Cleaning/maintenance

Mortgage interest

Mortgage insurance

Utilities

Supplies

Management fees

Miscellaneous expenses

Total

Assets

Rental property

Improvements, furnishings, and other assets

[Carl]

 Just enter it in the miscellaneous expenses section, making sure you clearly label it as best you can in the small space allowed, for what it is. There should be absolutely nothing concerning that expense then, in the assets/depreciation section.