De Minimis

Legal jargon can be confusing—too often, important information is made more complicated than it needs to be. Andrew Kryder, Esq., founding partner of our personal injury law firm, created this legal glossary to make complex legal terms easy to understand. This article will explain what de minimis means and will provide examples of how it is used.

De Minimis Explained By Andrew Kryder, ESQ.

What Does “De Minimis” Mean?

The Latin term “de minimis” means “too minor to merit consideration.” In law, it signals when something is so trivial that it’s not worth the court’s time. You’ll find de minimis principles in many areas, but they all aim to keep legal systems focused on what truly matters.

Personal Injury and the Illinois Slip and Fall Rule

Illinois uses the de minimis principle to decide if a property defect is too minor for a slip and fall case. Small cracks or bumps, especially those not likely to cause harm, usually aren’t enough for a lawsuit. When evaluating a claim, courts consider the size and appearance of the defect, lighting, and warning signs. They also consider whether a reasonable person would notice the hazard. This protects property owners from minor claims and ensures individuals harmed by true hazards can prove negligence.

An Illinois Example

In Illinois, courts require individuals injured on sidewalks to prove the presence of a significant defect or hazard to recover damages. Minor imperfections, such as small cracks or pebbles, are typically deemed insufficient (unless aggravating factors are present). Generally, defects less than two inches are considered too minor to warrant liability, ensuring that only substantial hazards lead to compensation.

De Minimis in International Trade—2025 Changes

For years, the U.S. de minimis exemption for trade let individuals receive packages valued up to $800 without import duties, making cross-border shopping easy and affordable. However, as of August 28, 2025, that exemption for low-value imports ended. All packages entering the U.S. now face tariffs and duties, regardless of value. This shift addresses concerns over fair trade and safety but impacts online shoppers and global sellers of de minimis shipments.

Other countries have their own de minimis limits for commerce. For example, Canada’s limit is $16, and the EU’s is €22.

An Example in International Trade

Previously, you could order low-cost imports from overseas duty-free under the de minimis rule. Now, with every package facing tariffs and duties, online consumers may see higher costs, and international businesses could be subject to new barriers when selling in the U.S.

De Minimis in Tax Law

Tax law frequently uses de minimis rules to prevent excessive administrative burden. These rules allow taxpayers and authorities to ignore very small amounts that would cost more to track and collect than they are worth.

For example, employers don’t need to report certain small fringe benefits to employees, and businesses can write off minor equipment purchases instead of depreciating them over several years. These rules help simplify tax compliance and reduce paperwork for both taxpayers and the government.

An Example in Tax Law

Let’s say an employer gives each employee a holiday gift basket valued at $25. Because this amount falls under the IRS de minimis threshold for fringe benefits, the gift is not considered taxable income, and neither the company nor the employee has to report it for tax purposes.

Why It Matters

Knowing about the de minimis principle and its regulations enables you to focus on significant legal claims and avoid pursuing minor losses that likely won’t be considered. This saves you time and resources and helps you make sound decisions if you’re facing a possible case. The de minimis rule keeps our system balanced, efficient, and attentive to real issues.