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Making elections under regulation 1.263(a)-1(f), 1.263(a)-3(n), or 1.263(a)-3(h) (Form 3115) in ProConnect

SOLVEDby Intuit4Updated February 09, 2022

This article will assist you with making the following elections for Form 3115 in Intuit ProConnect:

  • 1.263(a)-1(f) - De Minimis Safe Harbor Election
  • 1.263(a)-3(h) - Safe Harbor Election for Small Taxpayers
  • 1.263(a)-3(n) - Election to Capitalize Repair and Maintenance Cost

Follow these steps enter the applicable elections:

  1. Go to the Input Return tab.
  2. From the left of the screen, select Other and choose Elections.
  3. Click the blue Misc. Elections link at the top right corner of the screen.
    • In modules other than Individual, skip this step and proceed with step 4.
  4. Locate the Miscellaneous Elections section.
  5. Check the box labeled De minimis safe harbor [1.263(a)-1(f)], if applicable.
  6. Check the box labeled Capitalize repair and maintenance costs [1.263(a)-3(n)], if applicable.
  7. Scroll down to the Election for Safe Harbor for Small Taxpayers section.
  8. Check the box labeled Safe harbor for small taxpayers [1.263(a)-3(h)], if applicable.
  9. Click in the Description of property field.
  10. Enter the election information.
  11. Click OK.
    • The applicable elections should show in the Check Return view now.

The applicable elections should show in the Forms view now.

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