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whether you purchased off the shelf software included within the website purchase price, if you did, it would be amortizable over 3 years. Also, if you ever abandon a website, there would be a way to remedy the need to accelerate the deduction. But, in your case, you'll probably just need to amortize it over 15 years. Just be aware there may be exceptions out there. The tax code has always been in strife with itself.
Thus, the costs of website content that is advertising are, generally, currently deductible. Website content that isn't advertising will be currently deductible, or amortized over a multi-tax year period, depending on its useful life. The deductibility of some website costs that are business start-up costs is limited.lso, the election is phased out for taxpayers placing more than $2,000,000 of section 179 property into service during a tax year beginning in 2011 (more than $560,000 for a tax year beginning in 2012).