---
title: IRS De Minimis Rule for Deducting Business Property
description: IRS De Minimis Rule for Deducting Business Property
---

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# [IRS De Minimis Rule for Deducting Business Property](http://ubeo-516382.hs-sites.com/blog/irs-de-minimis-rule-for-deducting-business-property-2)

 Written by [admin](http://ubeo-516382.hs-sites.com/blog/author/admin) | Dec 22, 2015 6:00:00 AM

## **<https://ubeo-516382.hs-sites.com/hubfs/Imported_Blog_Media/expense-claim-form_M1UyBuPu-2-2.jpg>IRS has established maximum dollars amounts that taxpayers can rely on when expensing certain business property purchases.**

Businesses typically have a policy of expensing (that is, currently deducting instead of depreciating) items that cost less than a threshold amount. It’s simply not worth the trouble of depreciating low-cost items over many years. The amount businesses establish as their expensing thresholds vary widely. Smaller businesses have a threshold of $100-$500, while large businesses have thresholds in the thousands.

Until now, the IRS provided no guidance on what the threshold should be, and it was always possible it could argue that a taxpayer’s threshold was too high. However, this has changed. New IRS repair regulations enshrine this threshold expensing practice into law by establishing a new de minimis safe harbor. (IRS Reg. §1.263(a)-1(f).)

Also, for the first time, the IRS has created maximum dollar amounts that may be expensed as “de minimis” (***Latin for minor or inconsequential***). This safe harbor became available for all taxpayers on January 1, 2014.

**Example:** Greg purchases 10 printers for her business at $495 each for a total cost of $4,950 as shown by the invoice. By using the de minimis safe harbor, he can deduct the entire $4,950 expense in a single year provided that the requirements to use the safe harbor are satisfied.

For more information click here [IRS De Minimis Rule](http://www.raymorgan.com/irs-de-minimis-rule-for-deducting-business-property/)

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