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Hi West23 - you can deduct up to $5k in start-up costs, anything in excess of $5k must be amortized over a 180 month period. You can also deduct up to $5k in organizational costs, which would be any money spent on creating the business entity such as a s or c corp, attorney fees, state filing fees, etc.
You should note that congress recently passed a small business jobs act, which allows for the deduction of $10k in start-up costs versus the original $5k. As before anything over $10k is amortized.