Originally Posted by
Steve in Olympia
The OP’s ticket broker friend is in the business of buying and reselling tickets, the OP isn’t. The OP is simply letting his friend use the OP’s credit card, thereby creating spending on that card that would not have otherwise occurred.
OP is buying tickets, and selling them to his friend at cost. That's a business, and based on IRS rules the OP should be filing a schedule C on their tax return. If his friend pays him over 20k in a year, OP's friend should also be filing a 1099k to report the transactions to the IRS.