De Minimis Safe Harbor

ron2024 — Tue, 10 Feb 2026 10:43:55 GMT

If i elect to use "De Minimis Safe Harbor"

1) Should i write off these assets as expense under Other Expenses Section ?

2) Can i choose which asset to use "De Minimis Safe Harbor" ?

3) Without AFS, What if some asset less than $2500, and other over $2500. I should write off those under 2500 as expense, and over 2500 as deprecation? right?

4) Can i still use 179 for those over 2500, if i use "De Minimis Safe Harbor" for those under 2500?

Re: De Minimis Safe Harbor

Anonymous_ — Mon, 26 Feb 2024 15:15:53 GMT

See https://www.irs.gov/businesses/small-businesses-self-employed/tangible-property-final-regulations#Whenandhowdoyoumakeanelection

All items that qualify under the rule (and you elect to be treated as such) are subject to the rule (i.e., you cannot pick and choose).

topic De Minimis Safe Harbor in Tax law changes

De Minimis Safe Harbor

Re: De Minimis Safe Harbor