Can I write this off...

What is the name of your state? MA

This year I started a web design business on the side and spent considerable time designing and developing my own site to attract clients.

Can I write off my time spent on my own site? If so, at what rate? I normally charge between $40-$80 depending on the client.

Please help!

Thank you.

No. If you write it off, you'd have to declare it as income -- zero benefit! You can write off your computer & web fees/time, however.