If you deduct travel, entertainment, gift, or 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.
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