Unable to locate the De Minimis Safe Harbor election for C corp (1120)
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If you go to the left side of your screen and scroll down to "all forms" and keep on scrolling, about 14 lines or so from the bottom you should see a line for "IRC elections". Click on that and then go to line 25 of the screen that opens up.
It's there but it does take a little bit of searching to find it.
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