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@troy wrote:

Thanks, but that article makes it seem like there is an election.

Not saying your wrong, just trying to understand.

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The problem is that you are reading an Intuit article, rather than an article from someone that actually knows what to do.  An election hasn't been required in 14 years (maybe more).  A lot of information from Intuit is rather useless and/or outdated.

"For business startup and organizational costs paid or incurred after September 8, 2008, you can elect to deduct a limited amount of startup or organizational costs for the year that your business begins. You are not required to attach a statement to make this election. Once made, the election is irrevocable. Any cost not deducted currently must be amortized ratably over a 180-month period."

https://www.irs.gov/instructions/i4562#en_US_2024_publink1000309380

"a taxpayer is not required to make a separate election statement to deduct startup costs. Such an election is deemed to be automatically"

https://www.thetaxadviser.com/issues/2017/sep/deducting-startup-expansion-costs/

https://www.law.cornell.edu/cfr/text/26/1.195-1