Can you write off amortize startup costs?

Startup costs are deductible if they are incurred to create an active trade or business or to investigate the creation or acquisition of an active trade or business. The IRS allows you to deduct up to $5,000 of startup costs in the first year, with the remainder amortized over 180 months (15 years). If your total startup costs exceed $50,000, the first-year deduction is reduced by the amount over $50,000. Examples of startup costs include market research, advertising, and employee training.