topic What is Section 1.263(a)-3(h) Safe Harbor Election for Small Taxpayers? Why did I have this form in my tax return? in State tax filing https://ttlc.intuit.com/community/state-taxes/discussion/what-is-section-1-263-a-3-h-safe-harbor-election-for-small-taxpayers-why-did-i-have-this-form-in-my/01/386884#M16893 Tue, 04 Jun 2019 19:09:25 GMT corinna 2019-06-04T19:09:25Z What is Section 1.263(a)-3(h) Safe Harbor Election for Small Taxpayers? Why did I have this form in my tax return? https://ttlc.intuit.com/community/state-taxes/discussion/what-is-section-1-263-a-3-h-safe-harbor-election-for-small-taxpayers-why-did-i-have-this-form-in-my/01/386884#M16893 Tue, 04 Jun 2019 19:09:25 GMT https://ttlc.intuit.com/community/state-taxes/discussion/what-is-section-1-263-a-3-h-safe-harbor-election-for-small-taxpayers-why-did-i-have-this-form-in-my/01/386884#M16893 corinna 2019-06-04T19:09:25Z do you have rental properties?    the election doesn't ge... https://ttlc.intuit.com/community/state-taxes/discussion/do-you-have-rental-properties-the-election-doesn-t-ge/01/386893#M16894 <P>do you have rental properties?&nbsp; &nbsp; the election doesn't get there automatically. you had to do something.&nbsp; &nbsp;</P><P>basically this election prevents the IRS from saying items you classified as repairs are really capital improvements that need to be depreciated.&nbsp; there are thresholds&nbsp; here's the reg</P><P> <A href="https://www.bradfordtaxinstitute.com/Endnotes/Reg_1_263a-3h1.pdf" rel="nofollow" target="_blank">https://www.bradfordtaxinstitute.com/Endnotes/Reg_1_263a-3h1.pdf</A> <BR /> </P> Tue, 04 Jun 2019 19:09:26 GMT https://ttlc.intuit.com/community/state-taxes/discussion/do-you-have-rental-properties-the-election-doesn-t-ge/01/386893#M16894 Anonymous 2019-06-04T19:09:26Z