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because these final tangibles regulations are based primarily on prior law, if you were previously in compliance with the rules you generally will be in compliance with the final tangibles regulations and generally no action was required. if you are not in compliance or otherwise want to change your method of accounting to use the safe harbor for routine maintenance, you should file form 3115, application for change in accounting method, and compute a section 481(a) adjustment. for more information, see when and how do you change a method of accounting to use the final tangibles regulations
you should attach a statement titled section 1.263(a)-1(f) de minimis safe harbor election to the timely filed original federal tax return including extensions for the taxable year in which the de minimis amounts are paid. the statement should include your name, address, and taxpayer identification number, as well as a statement that you are making the de minimis safe harbor election. under the election, you must apply the de minimis safe harbor to all expenditures meeting the criteria for the election in the taxable year. for more information, see when and how do you make an election provided under the final tangibles regulations
if you are a temporary resident for the taxable year, you must file a statement ( form 8861) with your timely filed original federal tax return including any extension for the taxable year in which you elect to use the safe harbor for tax. the statement should include your name, address, and taxpayer identification number, as well as a statement that you are making the election. for more information, see when and how do you make an election provided under the final tangibles regulations d8a7b2ff72
if a taxpayer qualifies for the safe harbor de minimis election, the taxpayer does not have to file a form 3115, section 481(a) election, or make an election on form 6115, line 2. the taxpayer can report the de minimis amount using the simplified procedures for small taxpayers as provided in notice 2014-12, which is published at: see notice 2014-12, 2014-1 cb 1148, for more information on using the simplified procedures.
in addition, if you are a temporary resident for the taxable year, you must file a statement ( form 8861) with your timely filed original federal tax return including any extension for the taxable year in which you elect to use the safe harbor for tax. the statement should include your name, address, and taxpayer identification number, as well as a statement that you are making the election. for more information, see when and how do you make an election provided under the final tangibles regulations
to make these elections, you should attach a statement for each election to your timely filed original federal tax return including any extension for the taxable year in which the amounts subject to the election are paid. each statement should include your name, address, taxpayer identification number, and a statement describing the election. for some elections, you will need to include a description of the property to which the election is applied. for example, if you qualify and desire to use the de minimis safe harbor election for qualifying amounts paid during your annual taxable year beginning 1-1-2014, you must file a statement with your timely filed original federal tax return for 2014. you must also file a statement with your timely filed original tax return for each subsequent taxable year for which you intend to make such election.