IRS guidance · 2015
IRS Notice 2015-82: De Minimis Safe Harbor Limit
Notice 2015-82
IRS administrative guidance
What it holds
Raises the de minimis safe harbor in Treas. Reg. 1.263(a)-1(f) to $2,500 per invoice or item for a taxpayer without an applicable financial statement, for tax years beginning on or after January 1, 2016. Not indexed; still $2,500 for 2025 and 2026.
Why it matters for your study: Sets the $2,500 de minimis safe harbor that lets an owner expense small purchases (per invoice or item) instead of capitalizing and depreciating them. It decides what never enters a study's basis. It does not decide classification.
- Category
- Tangible property regs
- Applies to
- All property types
- Status
- Vetted
This page explains a tax authority in plain words. It is not tax advice for your situation. Joel Salas, our Director of Tax, signs every study. Citation is provided so you or your advisor can read the primary source.