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IRS elections E-Filed with business returns

kleavitt02
Level 2

Is IRS Section 1.263[a]-1[f], De Minimus safe harbor election automatically E-Filed with Form 1120S or must it be added as a PDF? I'm not sure what IRS elections I elect on a business return in ProSeries professional has to be added as a PDF.

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4 Comments 4
itonewbie
Level 15

Take a look at the solution @rbynaker gave for this question (incidentally around the same time) last year:

https://proconnect.intuit.com/community/proseries-tax-discussions/discussion/where-do-i-find-the-ele...

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rbynaker
Level 13

@itonewbie wrote:

incidentally around the same time) last year


Probably not.  More likely it was just transferred to the new forum software in December of last year.  Who knows how long ago it was originally posted.

itonewbie
Level 15

@rbynaker  Oops, you're right!  I totally forgot about that. 😅

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kleavitt02
Level 2

Thanks, but, my question has to do whether the De Minimis election has to be added as a PDF attachment to E-File or will ProSeries E-File the election as part of the return if the taxpayer makes the election for this on a business return, not an individual return. ProSeries has different rules for elections E-Filed for business returns than for individual returns. I want to make sure this election is E-Filed. It does show up in "Print preview".

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