ADVERTISING, OFFICE EXPENSES
Across all industries website costs to acquire, design, maintain and market your site are common business expenses. Web costs are broad and can include but are not limited to development, programming, domain fees, hosting, and analytics. While many of these costs are deductible, the IRS treats certain website expenses differently. Generally, the money you spend on development may need to be capitalized and deducted over many years, while the money you spend on operating and maintenance can be deducted in the year incurred.