Go to Other -> Elections -> Misc. Elections (upper right), then scroll down until you find the checkbox.

In the future, I recommend you use the search box. If you search for the phrase "de minimus" the answer to your question appears in the search results.

Hello JMP,

Used the search box - thank you.

Once I choose the election, where do I enter the expenses?

Thank you

Lynn

You can enter them like any expense on Schedule C but I think it's a good practice to call each one out as a separate item by using the "other expenses" button. That way, they show up on page 2. For example: "Dishwasher (de minimus).... $700."