Can we expense Website Development Costs or does it have to be depreciated? I researched and it doesn’t seem as the IRS have issued any rulings over this issue. Some are expensing it, some are depreciating over 3 years (software costs), others under 5 years and then others over 15 years based on intangibles. I do not really need the deduction until later years. We incurred these expenses before we started operations. The website is e-commerce. Any IRS reading about this?

Thank you
v b, that’s not consistent with IRS.
“Sec. 195 generally provides that no deduction is allowed for start-up expenditures unless a taxpayer elects to amortize them over a period of not less than 60 months, beginning with the month in which the active trade or business begins” and an election can be made to deduct up to $5,000 in the tax year which operations begin.