Is De minimis safe harbor election the most beneficial in real state?

[apstndp]

This is one of the options to choose of a series of elections under the repair regulations. 

Other option to choose are: 

- Capitalize repair and maintenance costs

- Small taxpayer safe harbor election

[Critter-3]

For some it is and for some it is not ... no one can make that decision but you depending on your individual situation.   Seek professional guidance to get educated. 

[GeorgeM777 · Accepted solution]

Following-up on the prior comments from Critter-3, the de-minimis safe harbor election generally allows a taxpayer to deduct small-dollar expenses for the acquisition or production of property that otherwise would have to be capitalized under the general rules.  Only you can make the decision as to what is your best option given your tax situation.  

[apstndp]

Thanks GeorgeM777