As Champ Mike9241 said above, the IRS considers this inventory converted to personal use, with no write-off.
If you had a "Beginning of Year Inventory" that was more than zero, then you must indicate that your business had an inventory. You can then indicate that all of that inventory was "removed for personal use". That reduces your inventory to zero. (Which is required when closing the business.)
If you choose to donate the remaining inventory, then you report a "personal donation" under the Deductions and Credits tab in the Charitable Donations section. You can do this next year if you didn't donate the inventory in the year you closed your business.
Per IRS Pub 334 Donation of inventory. If you contribute inventory (property that you sell in the course of your business), the amount you can claim as a contribution deduction is the smaller of its fair market value on the day you contributed it or its basis. The basis of donated inventory is any cost incurred for the inventory in an earlier year that you would otherwise include in your opening inventory for the year of the contribution. You must remove the amount of your contribution deduction from your opening inventory. It is not part of the cost of goods sold.
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