What Is De Minimis Safe Harbor Election - 9636) issued in september 2013 provided guidance for taxpayers to elect a minimum capitalization threshold, otherwise known as the de minimis safe harbor. The final tangible property regulations (t.d. Web the de minimis safe harbor election lets you deduct the full cost of items worth $2,500 or less, instead of depreciating. You can also use the safe harbor election for small taxpayers to expense the cost of improvements to business buildings if you qualify.
The final tangible property regulations (t.d. You can also use the safe harbor election for small taxpayers to expense the cost of improvements to business buildings if you qualify. Web the de minimis safe harbor election lets you deduct the full cost of items worth $2,500 or less, instead of depreciating. 9636) issued in september 2013 provided guidance for taxpayers to elect a minimum capitalization threshold, otherwise known as the de minimis safe harbor.