IRS.gov Did You Know Health Insurance is Tax Deductible? claim up to $5,000 of business start-up carrying charges Deduction or Capitalization? Real estate-related expenses IRS Publication 535 Intangible Drilling Costs Business Start-Up and Organizational Costs claim up to $5,000 of business start-up If this is the first year of your business qualified contaminated site Deduction or Capitalization? carrying charges Intangible Drilling Costs Deduction If this is the first year of your business start-up costs Research and development Real estate-related expenses Research and development Deduction or Capitalization? Deduction or Capitalization? irs.gov Deduction or Capitalization? Research and experimental Deduction or Capitalization? source IRS Publication 535 Real estate-related expenses Research and development