Where to include De Minimis Safe Harbor expenses on Schedule E.

[treben]

Thank you for your reply. Would it also be acceptable to have them grouped into categories, as this is how quickbooks imports them?

[KrisD15]

Perhaps. 

If the items are similar a category would work.

I would list any "big ticket items" separately. 

The IRS does not necessarily need to see an itemized list. 

You do however, need to keep receipts and records (with your tax file) of the individual costs of items. That information needs to be available if you are ever audited and would be needed if you ever sell the items in the future, such as tools, or big ticket items.

However you choose to report the expenses, try to use the same method year after year. The IRS does seem to appreciate consistency.