Our blog posts about the tangible property regulations (and there are more than half a dozen) provide quite a bit of detailed info about how to do the accounting for thet 3115. But, sorry, I think the only sample forms and templates appear in the e-book we sell $100. Sorry.

BTW, I don’t think the ebook makes sense for many do-it-yourself preparers… For what that’s worth…

I think you are reading too literally… I think you show them as supplies.

Just noticed I posted previous comment under wrong topic; it is supposed to be under “Are you kidding me?”.

Just re-read new De minimis safe harbor in T.D. 9636. Since it says taxpayer that elects De minimis may not “treat as a material or supply” what is paid for items that meet De minimis. Am I reading too literally; does this mean you should show the De minimus expenses as “other expenses” on a Schedule C and not as supplies?

No, you could have used the link I sent out last weekend. If you didn’t see that and downloaded your copy *before* last weekend, send me an email and I’ll reactivate your link.

BTW, Carmen? I’ve already sent you an email with a refreshed link you can use.

An election isn’t an accounting method… and using an election or not using an election isn’t an accounting method. So, no, you shouldn’t need to file 3115 for TPR related elections. You do want to make the appropriate elections of course.

You don’t have to pseudo-cost-segregate old buildings… but you can retroactively apply the partial disposition rules to stuff that’s gone on in past… and you should apply these rules in future.

BTW, this partial disposition stuff (which really relates mostly to real estate investors) is not covered in any detail in the ebook. The ebook targets small business owners.