Please clarify what you mean by "Credits".
If they are credits for your services, you would just claim that much less in income.
For example, I give someone a $35 credit for a $100 service, I would simply claim $65 as income.
If this is more of a "gift" where the credit is used for something other than sale of your products or services, you can claim up to $25 as a gift expense per client per year.
If this is something else, please continue the question.
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