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@Mel7777 wrote:

 Intuit suggests using the IRS election form

 then adding to Other Deductions

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You are correct that the Intuit so-called guidance is outdated and/or wrong.  Much of that so-called guidance is based on law from 20-30 years ago.

As you said, just add it to "other deductions" for the business.

Only add an Asset Entry Worksheet for amounts OVER the allowable amount.