TOB3 Tip44 Stop Over-Depreciating in 2025! $2,500 Rule Explained – IRS De Minimis Safe Harbor

Описание: Stop over-depreciating your laptops, cameras, or office gear — the Big Beautiful Tax Bill of 2025 (OBBBA / Pub. L. 119-21) keeps the IRS $2,500 Rule alive and simpler than ever!
In this video, Mia from Asset Wise Institute explains how the De Minimis Safe Harbor works under the new law, who qualifies, and how to make the election correctly so you can write off small business purchases immediately — no more five-year depreciation schedules.

✅ What You’ll Learn (2025 Update)
• Current IRS $2,500 threshold for non-AFS businesses ($5,000 with AFS)
• How the Safe Harbor Election works and what statement to attach to your return
• Which purchases qualify (office equipment, tools, tech gear & supplies)
• What to do if you exceed the limit — use Section 179 or Bonus Depreciation instead
• Audit-proof recordkeeping tips for 2025 and beyond
• How the rule pairs with expanded § 179 expensing and 100% bonus depreciation under TOB3

🧾 Based on: IRS Fact Sheet FS-2025-03, AICPA 2025 TOB3 guidelines, and Tax Foundation analysis of the One Big Beautiful Bill Act (Pub. L. 119-21).

📊 Tools Mentioned in the Video
• Small Asset Expensing Tracker → https://prodeductions.etsy.com
• Full TOB3 Deduction Course → https://assetwiseinstitute.com

🎯 Watch Next in the Series
• TOB3-1040 C-37: Section 179 Write-Offs & Bonus Depreciation Rules 2025
• TOB3-1040 C-38: Business Vehicle Rules & EV Credits 2025
• TOB3-1040 C-43: Home Office Deduction Simplified for Self-Employed 2025

🕓 Timestamps for Easy Navigation
00:00 Intro – Why the $2,500 Rule Matters Now
02:15 What the Big Beautiful Tax Bill Changed
04:50 Who Qualifies & How to Make the Election
10:35 Real-World Client Stories
15:45 Step-by-Step Safe Harbor Setup in QuickBooks
18:20 Bonus Tips & Audit Checklist
20:05 Wrap-Up + Next Steps

📢 Join the conversation: Comment WRITE IT OFF if you’re taking advantage of the De Minimis Safe Harbor this year!