Form 1065 partnership de minimis safe harbor election

M58 — Tue, 10 Mar 2026 07:28:59 GMT

Thanks to a similar discussion on 1120s I learned to make the de minimis safe harbor election for a 1065 partnership.

1. Turbotax Business 2022

2. Forms view

3. Expand form 1065 in left panel

4. scroll to near the bottom

5. click on IRC Elections

6. right panel shows Partnership Elections Summary

7. find item 16 on summary

8. click right-most column item 16

9. click magnifying glass

10. election claim page appear in right panel

11. click box on "Click her to make..." line

12. blue X appears

Thanks to this discussion:

Re: Form 1065 partnership de minimis safe harbor election

Anonymous_ — Sat, 03 Dec 2022 15:19:18 GMT

I am glad you found that thread, but it is rather old.

I believe the developers have since added the election in the Step-by-Step interview (see screenshot).