Apologies for the misunderstanding. My principal confusion here is about the expenses I've *already filed* in 2017 and 2018 as Schedule C ordinary expenses.
2017: $1000 filed as Schedule C ordinary expenses
2018: $1000 filed as Schedule C ordinary expenses
2018: $1000 ??? (abandoned without starting business)
If I then abandon the business in 2019, I need to capitalize the $1000 in 2019. But what would happen with the $2000 previously filed as ordinary expenses, which should have been capitalized but were not? I can't find the guidance for that in 535. I suppose I could go back and amend those returns, but obviously in 2017 and 2018 I didn't *intend* to abandon the business in 2019 so it seems Schedule C made sense at that time.
