Patent Expenses

I found this:

"If you decide to amortize your patent rather than deduct expenses in the first year they were incurred, the patent falls under the category of intangibles for IRS purposes. These expenses are usually amortized or written off over the period for which the asset is in use, generally for 15 years. Amortization is similar to depreciation and may end up saving you money instead of choosing to deduct all expenses in one year. Consult with an accountant experienced in patent law to decide whether amortization or deduction makes the most sense for you."

I found this:

"Looking For Deductions and Exclusions
When it comes to tax treatment of patent costs, many related expenses are deductible, including attorney’s fees. Such legal fees are considered part of research and experimental costs, as defined by the IRS. Other deductible expenses include the costs of applying for the patent and the research required for patent development. If you had to hire outside experts, like an engineering firm, to develop the patent, those expenses, including salaries, are deductible as well. The cost of the materials used in creating the patent are also deductible expenses."