If you made purchases in 2025, they are NOT entered on your 2024 tax return. Only income and expenses that occurred in 2024 would go on the 2024 return. You would have had to make the purchase on or before Dec 31, 2024 as a cash basis tax payer.
When you file your 2025 return you can choose to enter the cost of the cards as supply expenses if you do not want to include them as inventory. The choice is up to you, so either way is fine. To do this, as you walk through the business expense section, after entering your income, you will simply select supplies and enter he $1,000.
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