The business use of websites is widespread. But surprisingly, the IRS hasn’t yet issued formal guidance on when website costs can be deducted.
How to Handle Business Website Costs

The business use of websites is widespread. But surprisingly, the IRS hasn’t yet issued formal guidance on when website costs can be deducted.
You may benefit from the Section 179 depreciation tax deduction for business property if your business needs to buy equipment and other depreciable property.