Can I deduct Amazon purchases used for client mockups?

Yes—Amazon purchases can generally be deductible if they are ordinary and necessary business expenses and are used for client mockups.

How you deduct them depends on what the items are and how they’re used:

• Supplies or materials if they’re consumed, altered, or used up in the mockup process.
• Business equipment or assets if the item has a longer useful life.
• Cost of goods sold if the item becomes part of what you sell or deliver to the client.
• Marketing/advertising may apply if the mockup is created mainly to promote your services or show portfolio work.

Keep good records:

• Save the order details, receipt or invoice, and proof of payment.
• Note the client, project, and business purpose.
• If something is used partly for personal and partly for business use, only deduct the business portion.

A credit card statement alone is usually not enough to show what was purchased, so it’s better to keep the itemized Amazon order record or invoice as well. A PDF invoice is not necessarily required in every case, but you should retain enough documentation to substantiate the expense.

If the items are later kept for personal use, the business deduction may need to be reduced or recaptured depending on the facts. Also, items stored at your business office for future work are not automatically 100% deductible in every case; the correct treatment depends on their use and whether they’re supplies, inventory, or assets.

Tax treatment can vary by jurisdiction and business structure, so it’s a good idea to confirm the exact treatment with a CPA or other tax professional before filing.