Every answer names its revision.

Between Rev. January 2021 and Rev. December 2024, the printed start-up cost limits differ, and a pointer moved:

Rev. Jan 2021

Printed up to $10,000 of start-up costs, reduced once they exceed $60,000 citation 1

Rev. Dec 2024

Prints up to $5,000, reduced once start-up or organizational costs exceed $50,000 citation 2

Amortizing

Pub. 535 chapter 7 citation 3 became the Instructions for Form 4562 citation 4

Unchanged

The periods of limitations in Table 3 read the same citation 5 citation 6

1 · p.10

citation 1citation 3Pub 583 (2021)p.10citation 5p.15citation 2citation 4Pub 583 (2024)p.9citation 6p.15

Your plan holds the current revision, Rev. December 2024. The earlier revision is Premium content:

Start-up costs

Up to $5,000 of start-up costs and $5,000 of organizational costs, reduced once they exceed $50,000 citation 1

Amortizing

The Instructions for Form 4562 explain how citation 2

Not in tier

Rev. January 2021, the earlier revision, is Premium content

1 · p.9

citation 1citation 2Pub 583 (2024)p.9Locked: Pub 583 (2021)