Can Amazon purchases be claimed as startup costs?

Generally, yes: Amazon purchases can sometimes be claimed as startup costs if they are ordinary, necessary, and directly related to starting the business. The fact that you bought them on Amazon does not by itself prevent a deduction; what matters is what you bought, why you bought it, and when you bought it.

A few practical points:

• Before the business starts: costs incurred before launch are often treated as startup costs rather than regular operating expenses.
• After the business starts: similar purchases are usually ordinary business expenses instead of startup costs.
• Capital items: larger items such as computers, tools, or equipment are generally treated as capital assets and may need to be depreciated or expensed under the applicable tax rules, rather than treated as startup costs.
• Records: keep itemized receipts or invoices, order details, and proof of business purpose. A bank or credit card statement by itself is often not enough if the purchase is reviewed.

For the U.S., the IRS has specific rules for startup-cost deductions and amortization, and exact thresholds and treatment can change. For example, eligible startup costs may be partly deductible in the first year, subject to limitations, with the rest generally amortized over time. It’s smart to verify the current rules or ask a CPA before filing.