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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.
Once you have determined the amount of your qualifying expenses, you need to determine how much of the expenses can be deducted in the current year. Work Smart. It's usually best to claim the 60-month amortization deduction as early as possible if there is any doubt about when your business begins.