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Level 6
posted Feb 8, 2023 10:10:53 AM

How can I claim a business item expense using DeMinims safe harbor election in Home and Business version?

I purchased a $1700 laptop for my business and would like to report it as the business expensive per DeMinims safe harbor election.

I use Home and Business version. I went to BUSINESS tab, then selected 'Let's write off some business expenses", I selected  'Other Miscellaneous Expenses'. I added description and amount for the laptop, but there was no place or checkbox that allowed me to let IRS know I planned to use "DeMinims safe harbor election" for this laptop.

Please advise.

 

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1 Best answer
Level 15
Feb 8, 2023 10:21:48 AM

Enter the laptop in the Business Assets section of the program to make the election.

 

5 Replies
Level 15
Feb 8, 2023 10:21:48 AM

Enter the laptop in the Business Assets section of the program to make the election.

 

Level 6
Feb 8, 2023 11:56:02 AM

Yes, I selected these options in the Business Assets Section.

The turbotax said 'OK. Make sure these purchases are entered as other miscellaneous expenses, not assets" (see the screenshot below)., then I clicked 'Continue' button and it returned to Business Main page. I selected Business expenses --- other miscellaneous expenses --- enter the info ---- Save the data.

but the De Minimis Safe Harbor Election form didn't create for me. 

I clicked right upper corner -- Forms icon and didn't find De Minimis Safe Harbor Election form  there.

The laptop just listed as an expense with other expenses on Schedule C.

 

Level 15
Feb 8, 2023 12:10:52 PM

Look for this:

 

Level 6
Feb 8, 2023 12:21:50 PM

Yes, i do have this one and check box is checked!

@Anonymous_ 

One more question: I was under impression that DeMinims safe harbor election was applied to one specific expense item (eg, my $1700 laptop), so looks like it will be applied to all expense items less than $2500? because no specific expense items were mentioned on Reg 1.263(a)-f ?

Level 15
Feb 8, 2023 12:52:39 PM

You are correct; it applies to all items $2,500 or less if you make the election.