If you deduct travel, entertainment, business gift, or local
transportation expenses, you must be able to prove (substantiate)
certain elements of expense. This chapter discusses the records you
need to keep to prove these expenses.
If you keep timely and accurate records, you will have support to
show the IRS if your tax return is ever examined. You will also have
proof of expenses that your employer may require if you are reimbursed
under an accountable plan. These plans are discussed in chapter 6
under Reimbursements.
How To Prove Expenses
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