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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.
How long does it take to make a web site? One of the questions people considering a web site have is How long does it take to make a web site?. Just like How long does it take to make a dinner? the answer is It depends. I'd like to try to tackle the answer for a variety of personal web sites. The first thing it depends upon is what type of web site you want to create. There are many types of web sites for personal use. There is the web journal, like the one I keep. There is the event commemoration site, like one showing pictures from a wedding or birthday party.