De Minimus Safe Harbor Packet Request Form

🚨IRS Deadline Approaching — Secure Your 2026 Safe Harbor Election Before January 1

Business owners, CFOs, and financial professionals: the IRS requires written capitalization procedures to be in place on the first day of the tax year. Avari’s turnkey Safe Harbor Packet helps you expense thousands in purchases immediately — with full IRS compliance and audit readiness.

Safe Harbor Election Packet Pricing & Overview

Thank you for your interest in Avari’s IRS-compliant Safe Harbor Election Packet. Pricing is per entity and this service includes a professionally drafted De Minimis Safe Harbor Election Statement, Written Capitalization Policy, and Client Explanation Sheet tailored to your selected threshold:

• $265 — Standard Packet for $2,500 threshold (for businesses without audited financials)
• $395 — Standard Packet for $5,000 threshold (requires audited financial statements)
• +$100 — Optional Customization (e.g., asset exclusions, GAAP alignment, firm branding, or multi-entity structures)

Each packet includes a virtual or in-person advisory meeting for business owners, CFOs, controllers, and financial professionals to ensure proper implementation and audit readiness.

What You’ll Receive:

• IRS-compliant documentation ready to print and sign
• Written accounting procedures that meet IRS Day 1 requirements
• Guidance on how to expense vs. capitalize assets
• Support for attaching the election to your federal tax return
• Optional customization for industry-specific or GAAP-compliant needs

Legal Disclaimer:
This packet is provided for informational and compliance purposes only and does not constitute legal or tax advice. Avari Tax & Financial Services is not liable for misuse, misinterpretation, or failure to apply the policy consistently. Please consult us directly for customized guidance or state-specific treatment.

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Method all Name

Contact Name *

First

Last

Contact Email *

Phone *

Business Name *

Preferred Contact Day (Select all that apply)

• Monday
• Tuesday
• Wednesday
• Thursday
• Friday
• Saturday
• Sunday
• No Preference (weekdays)

Preferred Contact Time WCT (Select all that apply)

• Morning 8AM to 10AM
• Afternoon 11AM to 2PM
• Late Afternoon 3PM to 5PM
• No Preference (8AM to 5PM)

Preferred Contact Method (Select all that apply)

• Email
• Phone
• Text/SMS
• No Preference
• My Situation is Urgent – Please prioritize contact

We’re here to help you navigate your tax and financial strategy with clarity, confidence, and compliance. Please select the services you’re interested in, and we’ll follow up based on your preferred contact method before processing your order.

Tax Year for Election (See below form for Year Selection Limitations)

• 2025
• 2026
• 2027
• Unsure

When requesting your Safe Harbor Packet, please select only one tax year per submission. IRS rules require different timing and documentation depending on the year you choose. See below for a description and limitations. Selecting 2027 to lock in your pricing. You will be contacted before year end 2026 typically November to finalize your packet and threshold selection as well as processing payment.

Do you have CPA Audited Financial Statements

• Yes
• No
• Unsure

Annual De Minimis Safe Harbor Policy PDF (Customizations may be required and are an additional $100)

• $2,500 per Item (Audited Financial Statements not Required)
• $5,000 per Item (Requires CPA Audited Financials)
• Customize the amount to less than the thresholds above. (Select Threshold Customization)
• Customize due to asset or class exclusion. (Comment below)
• CPA or Bookkeeping Firm requesting customizations and distribution rights.

Meet IRS Annual Compliance Requirements by January 1st with our Print and Sign.

Customized AmountNo Customized ThresholdWe do not need a threshold modification.$1,500$2,000$2,500 (With CPA Audited Financials)$3,000 (Requires CPA Audited Financials)$4,000 (Requires CPA Audited Financials)

Customize the Threshold ONLY if the $2,500 or $5,000 are too high. Thresholds above $2,500 require CPA-audited financials. Thresholds below $2,500 may reduce audit defensibility.

Message or Comments

Please let us know of any relevant information or customizations you desire, additional Fee of $100.

Legal Disclaimer *

• I Agree with the disclaimer below
• I do not Agree
• Unsure

This packet is provided for informational and compliance purposes only and does not constitute legal or tax advice. Avari Tax & Financial Services is not liable for misuse, misinterpretation, or failure to apply the policy consistently. Please consult us directly for customized guidance or state-specific treatment.

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Understanding Your Tax‑Year Selection (Important IRS Rules)

When requesting your Safe Harbor Packet, please select only one tax year per submission. IRS rules require different timing and documentation depending on the year you choose:

✔ If you select 2025

• You cannot use our Written Capitalization Policy for 2025 because IRS rules require written procedures to be in place on the first day of the tax year.
• You can still file the Safe Harbor Election Statement with your 2025 federal tax return to expense qualifying purchases under the de minimis rules.
• This option is for clients who want to ensure proper filing for the 2025 return but understand that the policy itself cannot be applied retroactively.

✔ If you select 2026

• You will receive a fully effective Safe Harbor Packet, including the Written Capitalization Policy, because it will be valid for the upcoming tax year.
• Your policy will be compliant for January 1, 2026, and you can use the $2,500 or $5,000 threshold (or a customized threshold if selected).
• This is the most common choice for businesses preparing ahead of time.

✔ If you select 2027

• This option is for clients planning well in advance.
• We will not charge your card or process your order until after November 2026, when IRS updates and tax‑code changes for 2027 are confirmed.
• You will be contacted before year‑end 2026 to finalize your packet and threshold selection.

✔ Different Thresholds Each Year

You may choose different capitalization thresholds for different tax years (e.g., $2,500 for 2026 and $5,000 for 2027).
Because of this, each tax year requires its own submission, ensuring accuracy and compliance.