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Level 1
posted Aug 31, 2022 9:19:56 AM

Garage sale items

What if the items I am selling are old garage sale type items?  I am losing money on them, but don’t have receipts because the items are old and used. Gross receipts of maybe $1,000 for the entire year. 

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1 Best answer
Level 15
Aug 31, 2022 9:22:00 AM

You generally need to be able to show your basis in the items or the IRS can simply assign a zero ($0) basis.

 

Any form of documentation is useful, even pictures of the items.

 

Note that you cannot deduct a loss on items held for personal use.

1 Replies
Level 15
Aug 31, 2022 9:22:00 AM

You generally need to be able to show your basis in the items or the IRS can simply assign a zero ($0) basis.

 

Any form of documentation is useful, even pictures of the items.

 

Note that you cannot deduct a loss on items held for personal use.