Thank you @JeffreyR77 ! To clarify, then, it definitely seems important whether "the attempt to go into business is not successful" (in your link to IRS Publication 535), as that might determine whether I capitalize the expenses or not. I guess I would consider it unsuccessful, but again it seems like a gray area here as I (arguably) did actually launch and run the site for a while -- just with very few users (and no revenue). Do you happen to know of any additional IRS guidance on that point?
