the 2% limit is per building basis.

來源: 檸檬椰子汁 於 2024-01-23 09:34:56 [] [博客] [舊帖] [給我悄悄話] 閱讀數 : (318 bytes)
回答: 請教有關 small taxpayer safe harbor 修理費 由 mimi56 於 2024-01-23 08:42:17

So probably $5000 exceeds 2% of the cost of the building the AC was replaced. 

What you can do is, apply de minimus safeharbor to AC machine, and apply small taxpayer safeharbor to labor cost.  All you need to do to have the invoice list the cost of the machine and labor separately. 

所有跟帖： 

• 好幾天不見大師發言。多來逛逛指導工作。 -bobpainting- ♀ 給 bobpainting 發送悄悄話 (0 bytes) () 01/23/2024 postreply 09:38:05

• 不敢來了，都是千萬富翁，還敢指導啥啊。 -檸檬椰子汁- ♂ 給 檸檬椰子汁 發送悄悄話 檸檬椰子汁 的博客首頁 (0 bytes) () 01/23/2024 postreply 09:42:49

• 感謝感謝檸檬椰子汁 ！ -mimi56- ♀ 給 mimi56 發送悄悄話 mimi56 的博客首頁 (0 bytes) () 01/23/2024 postreply 12:08:18

請您先登陸，再發跟帖！