Case lots
$25–$5,000
Can You Write Off Case lots?
Short answer: Case lots — Bulk inventory for resale.
Case lots may be deductible when purchased for ordinary and necessary use in your wholesale / distribution business. Documentation of business purpose is usually required.
BW-BUY-01777
low risk
Case lots
Typical range: $25–$5,000
Wholesale / Distribution
Supplies & Inventory
Wholesale Inventory
Case lots — Bulk inventory for resale.
BizWriteOffs provides educational information only and is not tax, legal, or accounting advice. Deductibility depends on your specific facts and records. Consult a qualified tax professional.
Business justification
Case lots may be deductible when purchased for ordinary and necessary use in your wholesale / distribution business. Documentation of business purpose is usually required.
Write-off library
Wholesale Inventory
Bulk inventory for resale.
Documentation to keep
- Receipts, invoices, or bank/credit card statements
- Written business purpose and date of expense
- Logs or apps tracking business use when mixed personal/business use applies
- Inventory records, purchase orders, and cost of goods sold worksheets
wholesale inventory
wholesale distribution
case lots