buksoDe minimis safe harbor small purchases
Not tax advice. General bookkeeping information only, checked against the official sources linked below (Canada Revenue Agency, IRS, provincial governments and Justice Laws) on Oct 17, 2026. Rules change; check with your accountant before you file.
United States
With the de minimis safe harbor election, items costing up to $2,500 per invoice or item can be expensed right away instead of depreciated ($5,000 for businesses with audited financial statements). Attach the election statement to your return every year.
Official source: irs.gov