25.00 coupon from eBay for shipping supplies. How do I handle that?

[ThomasTax]

So eBay would give you a coupon once in a while for shipping supplies. Here is the break down.

 $26.55  Item = Rolls of eBay Branded Tape

 $ 0         Shipping Free

-$25.00 Coupon

$1.41     Tax

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$2.96     Order Total Which I Paid

What's the proper way to handle these coupons as I did spend a whopping $2.96 of 6 rolls of the stuff. lol

[Vanessa A]

It is not something you would put on your tax return. Coupons and discounts are not considered taxable income when coming from a business. 

[ThomasTax]

I did need to spend $2.96 out of my biz bank account.

So how do I account for that money? It is a trivial amount I know but it would throw my books off.

[Vanessa A · Accepted solution]

If you bought the tape for your business then you would take a $2.96 deduction in office supplies.