the 2% limit is per building basis.

来源: 柠檬椰子汁 于 2024-01-23 09:34:56 [] [博客] [旧帖] [给我悄悄话] 阅读数 : (318 bytes)
回答: 请教有关 small taxpayer safe harbor 修理费 由 mimi56 于 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. 

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• 好几天不见大师发言。多来逛逛指导工作。 -bobpainting- ♀ 给 bobpainting 发送悄悄话 (0 bytes) () 01/23/2024 postreply 09:38:05

• 不敢来了，都是千万富翁，还敢指导啥啊。 -柠檬椰子汁- ♂ 给 柠檬椰子汁 发送悄悄话 柠檬椰子汁 的博客首页 (0 bytes) () 01/23/2024 postreply 09:42:49

• 感谢感谢柠檬椰子汁 ！ -mimi56- ♀ 给 mimi56 发送悄悄话 mimi56 的博客首页 (0 bytes) () 01/23/2024 postreply 12:08:18

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