If I have multiple similar purchases on separate receipts(vanities), can I report all as one item under safe harbor, or does each receipt need to be its own item?

[mtike11]

So I purchased 4 vanities, sink tops and legs on 3 separate receipts for my rental property. All total around 1900. Can I just make one safe harbor item called "vanities" for all of them? Or does the fact that they are on separate receipts mean I need to make a separate safe harbor item for all of them?

Also, if I add some bathroom vent fans from another receipt, the total would still be under the 2500 limit. So could I add the fans to the same item and just call it "bath accessories"?

[AnnetteB · Accepted solution]

You can combine everything into one expense if you wish and call it 'bath accessories'. 

Just be sure to keep your receipts and make some notes for yourself that you combined them together on the tax return just in case you ever need to figure out where that expense originated.