I have the same problem too, but I found this example on Google. Hope this helps 🙂
-Under $5,000 organization costs-
Rose successfully opened a bakery business on October 22. Before the business opened she had $4,000 of start up expenses. Rose can deduct the full $4,000 on her first-year Schedule C as “Other Expenses.” Because her total expenses were less that the $5,000 allowable deduction for the first year, she does not need to worry about amortizing any of them.
-over $5,000 organization costs-
Assume the same facts, but she incurred $23,000 of start-up costs. She can claim $5,000 off the top as a current deduction. The remaining $18,000 must be amortized over the 180-month period, which is a monthly amount of $100. Her amortization deduction for the first year would be $300 ($100 for each of the 3 months she was in business in 2012.) This amount would be reported on Form 4562 for the first year and carried over to her Schedule C. Her total deduction for start-up expenses in the first year would be $5,300.
-over $50,000 organization costs-
Assume the same facts, but she incurred $53,000 of start-up costs. Because the expenses exceed $50,000, she must reduce the initial year deduction by $1 for every $1 over $50,000. Thus, the $5,000 amount is reduced to $2,000. She figures the amortization on $51,000 ($53,000 – $2,000.) Her monthly amortization amount is $283 ($51,000/180), so her first year amortization deduction is $850. Her total start-up expense deduction for the first year is only $2,850.
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